The best USB DACs for music all use asynchronous mode. Eliminates this as an issue. I could go into detail. But do your own homework. EMM does, Wavelength Audio (Gordon Rankin) does.. as do many others.You are correct both in the fact that they do, and that it ought to eliminate any difference. And the EMM labs unit is excellent. My prototypes also work that way*. The fly in the ointment is.....ground and power noise still impact it and i do not fully understand exactly how/why. But they do. And Ed has commented on this in the past too (i cant recall where).
At the very least though, a noisy ground and/or power supply, without isolation, can pollute the analog power supplies in any DAC. And those power supplies are, frankly, more important than most of the issues that audiophiles debate endlessly like specific chips....
* so far i have only in fact prototyped this part of the DAC - USB interface, powering, isolation, clocking --- and then spitting out either SP/DIF or if possible LRBW or I2S to existing commercial back-ends (DAC chip itself, reconstruction filter). These things take a lot of time to optimize.