Hello All.
Please note that the selected buffer size on the audio preference menu will change the delay of audio based on the size. The larger of the buffer, the longer of delay. When watching movies, you would want no delay. When a Media Center that is used with enough processing power, the buffer can be set to its minimum without any dropouts and the delay shouldn't be a problem. Dropouts are sometimes caused by the computer not being caught up with the other tasks it has on hand. At this point, the processor cant complete the transfer of the audio packets when the USB interface is telling it to be sent. Several solutions for this are obtaining more processing power and or memory, running fewer applications at the same time, or increasing the buffer size.
When the customer above is using the MAC mini, and the buffer is set high, there should be a delay. I am in contact with him and we will be experimenting to find the ideal settings. The DAC-2 does not have any delays itself, but its length can be set in the audio output configurations, and can be set differently based on the audio playback software being used.