I don't think it's the same thing, Rbstehno. Someone can correct me if I'm wrong - The digital signal generated by the computer needs to be converted to a signal that is 'understood' by the DAC... The data coming through USB needs to be converted to S/PDIF in order for the DAC to understand it. In the case of a USB DAC that is done in the DAC. The way you're doing it it is done in your computer. There are many folks here who know a whole lot more than me on this subject. Perhaps someone else can chime in on the subject. I am not certain that where the conversion is done makes a big difference, but my gut instinct tells me, as I said, to give it to the folks who are passionate about the music, and take it out of the noisy electronic environment of the computer. Perhaps I'm wrong. Stranger things have happened.
Marco
Marco