I have the M51. The USB - the type B - input is async from XMOS. The DAC uses its own clocks. However, it’s been widely agreed from reviews and users (and I concur, also) USB is not the best input for it rather than AES. I tried various USB decrappifiers from iFi and linear power supplies, as well as various coaxes but they didn’t swing that judgment.
I use a Yellowtec PUC2 Lite which is a USB-AES converter and that’s the best sound I get from the M51. Sound is muscular and detailed.
It seems to take a great deal of extraneous gear for USB to perform optimally (reclockers, isolators, power supplies, e.g. SOTM or Uptone kind of thing), by which point you could have gotten a better DAC period!
The other USB - type A - input you’re talking about implies using a USB flash drive for local playback. That’s not what the other USB jack is for - rather it’s for updating the firmware (1.39 is best for the M51 rev1!)
If you want to use a computer and/or network storage as a front-end, then you might want to look at a streamer (e.g. Bluesound, Auralic) with any kind of digital output. It can be USB, optical, coax, even HDMI, or AES, but as I said, the M51 likes AES the best. Or indeed track down a Yellowtec PUC2 lite + USB streamer.