An USB DAC uses async digital transport with buffering. Then, it uses its own accurate internal clock generator to convert the digital data to analog.
So USB clock is not related to quality of sound whatsoever, nor cabling or connectors, etc!
@guyboisvert This all sounds nice on paper, but in real life buffering creates latency, a clock is highly susceptible to any noise that is mixed with the signal ( and there is a lot of such noise created by the motherboard, processor, EMI etc), and this is just the beginning.
We have the whole range of issues here, from the so called common notion of time to parasitic loops. The isochronous transfer used for real-time audio is far from perfect, it is not the same as a bulk protocol used for data.
Having said that, a USB connection may sound impressively well. Or it may be really noisy, depending on the implementation and many factors. I have a ZEN Mk3 and an Aqua DAC, and the difference between USB cables is significant to say the least.