The 280D’s D/A conversion is built around the ESS Sabre ES9018K2M DAC chipset.
That chip is used in a fully asynchronous design, with support up to PCM 32-bit/384 kHz and up to DSD256 via USB/network (depending on input).
@audio-b-dog Ok, I now understand what’s happening here. This description language is a product of its time, referring to this older, low-power ESS (portable DAC) chip as the first generation ESS DAC chip being able to operate USB asynchronously (ASRC), meaning with a separate USB interface chip and its own clock. This is nothing new in 2026, but was a novel development years ago because earlier chips used the jittery source USB bus frame clock as the audio clock. The digital inputs in your unit almost certainly function as any other DAC, and when using coax, you are using the CD transport’s clock, whereas with streaming, you are using the DAC’s internal clock.
Here is an old article (2013) with a good description of the source (e.g. computer) providing synchronous USB transfer.

