I won’t argue with @essrand’s experience. I’ve never used a NUC so I can’t offer an informed opinion.
But it’s important to understand that the N200 is optimized for USB output, with the SPDIF output available only for convenience, in case the need arises.
The N200 doesn’t have the OCXO clock Aurender uses in some of its gear. If it did, it would make no difference for the USB output. USB connections are asynchronous—the timing of the data transfer is controlled by the clock in the DAC, whereas SPDIF (or AES/EBU) signals are controlled by the clock in the source.
Since the N200 doesn’t include such a clock (to make it more affordable than the N20 and other Aurender products), you aren’t getting the best audio it’s capable of if you use its SPDIF out.
The reason for optimizing the N200 for the USB output was mentioned earlier in the thread: native DSD can be transferred only via USB (or I2S). Therefore many DACs, including my Bryston BDA-3, prioritize the USB input.
Aurender says the USB board in the N200 is physically separated and electrically isolated from the noise-generating CPU board.
@essrand ultimately based his evaluation on the N200’s USB output, which is the correct method. So I do not mean to argue with his conclusions. But none of the comments mentioned Aurender’s design decisions, and it’s important to understand the philosophy they utilized in designing the N200.