A good DAC will buffer the data stream it is receiving so that the timing from the transport is irrelevant. So the timing will be based on the clock in the DAC, and the assumption that the DAC knows the rate to play the data back at (which, in most cases, is present on the front panel of the DAC as an indicator light or timing readout...e.g. 44K, 48K, etc.).
The only room for error is the transmission of the data stream, which needs to move data at a fraction of the rate that computers routinely send (and receive) digital data (losslessly, I might add, over extremely inexpensive cables).
The only room for error is the transmission of the data stream, which needs to move data at a fraction of the rate that computers routinely send (and receive) digital data (losslessly, I might add, over extremely inexpensive cables).