Theoretically, an asynchronous USB connection should eliminate any sonic effects from the upstream components because you are just sending digital data and the DAC is in complete control.
In reality, it usually doesn't work out this way. It appears to be fairly hard to isolate the noise created by the USB interface itself from interfering with the sound quality. Moving the conversion from asynchronous to synchronous outside the DAC often (but not always) results in better sound quality.
Even DACs with exceptionally good USB circuitry and noise isolation benefit from a cleaner USB signal, although how much depends on the DAC.
There are no easy answers here (and a lot of differing opinions).
In reality, it usually doesn't work out this way. It appears to be fairly hard to isolate the noise created by the USB interface itself from interfering with the sound quality. Moving the conversion from asynchronous to synchronous outside the DAC often (but not always) results in better sound quality.
Even DACs with exceptionally good USB circuitry and noise isolation benefit from a cleaner USB signal, although how much depends on the DAC.
There are no easy answers here (and a lot of differing opinions).