It is helpful to clarify whether the application is using s/pdif or asynchronous USB.
For s/pdif, I think DCS uses what they call "reverse clocking" to minimize jitter in this case an external clock makes sense. The clock comes from the DAC domain and is used to clock out the transport data. In this case it is mostly mimic what you have to the asynchronous USB.
For asynchronous USB the data clocking comes from the DAC domain so an external clock may not help much. For this, you probably want to have the clock physically as close to the DAC as possible which is the implementation of most USB DAC anyway.
But there is a but. In asynchronous USB, if the incoming data has a lot of noise, it may inject that noise into the DAC circuit, so you could argue buffering the data with a reclocker will clean up the noise and therefore improving the sound quality.