Yes, electrical noise can enter the DAC but is that really relevant if the DAC has a measure of -120 SINAD from the analog output?Even if this -120dB SINAD was specified for the USB input signal I'm pretty sure they did not use for this specification a noisy computer with typical USB cable, but rather very quiet custom source (possibly battery operated) and inches long cable. In addition, according to Benchmark FAQ, jitter effects should be reduced 25dB below noise floor since our ears are extremely sensitive to it. It is because sidebands, that jitter creates, are not harmonically related to root frequency, hence very audible.
Exact quote:
It can be easily demonstrated that most people have the ability to detect and identify tones which are buried 25 dB or more below white noise (A-Weighted). Therefore, it is important to keep jitter induced side bands nearly 25 dB below the A-Weighted THD+N of the converter, otherwise the jitter may become audible.
and the link:
https://benchmarkmedia.com/blogs/application_notes/12142221-jitter-and-its-effects