You may not agree, but your reply indicate you don't understand the reasoning (despite the fact that i laid it out). USB is asynchronous. It simply reads bits into abuffer and is then reclocekd with a high quality clock.
You may be theoretically correct for your point of view, but like I said, it all depends on how good the USB-to-i2s receiver section is on the DAC. In every scenario I have tested, the S/PDIF connection always sounded better than USB. In some cases, the USB was just horrible (yes, even on a $16,000 DAC!).
for audiomike33, I can definitely see how USB would be the superior outcome here because he is comparing to an optical output from a computer motherboard. Once you get into the really nice S/PDIF transports, such as the Pink Faun PCI card, things become a lot more difficult.
@audiomike33 - you can continue to use your current USB output if you are happy with it. Upgrading to a Pink Faun S/PDIF card will improve the result. Adding an external linear power supply for the Pink Faun will further improve the result (though I doubt if you are going to spend that kind of money).