I read that series of articles too. I think it would have been better to bring
more reviewers in on that series, as all the articles about the negative aspects
of USB conversion came from one author. And as has been mentioned, if
you're going to make sweeping statements about USB DACs, bring
Wavelength into the discussion. There are some who believe a PC into a
Wavelength Cosecant trumps just about any other 16/44.1 playback.
One other thing that piqued my interest, though, was the Focusrite Saffire.
While its list price is the same as the Bel Canto, it can do many more things,
the Firewire-to-SP/DIF sounds even better than USB-to-SP/DIF, and the
Saffire's street price is $350 at any music store chain. The LE version goes for
$299.
I have a MacBook with a Firewire output, so if I decide to up the sound quality
of my iTunes on it, I'll probably go with the Saffire to extract the digital
stream from the computer. Less money, better sound. What's not to like?