Berkeley Audio has an interesting take on this....these guys did the original work and key developers of the HDCD (High Definition Compatible Digital) process.
They felt USB should not be an inherent "built-in" function of a DAC:
Berkeley Audio Design excludes USB connections from their DACs to protect the delicate digital-to-analog conversion circuits from computer-generated electrical noise and clock phase noise. They believe that connecting a DAC directly to a "dirty" USB source inevitably degrades audio performance. [1, 2]
Key reasons for this design philosophy include:
- Electrical Isolation: Computer USB lines carry significant electrical noise. Berkeley isolates this noisy interface externally to prevent it from polluting the master clocks and output drivers.
- Phase Noise: Berkeley engineers believe the human ear is highly sensitive to clock phase noise. Direct USB connections can introduce this jitter into the DAC's master clock, reducing sonic clarity.
- The "Clean/Dirty" Approach: Rather than compromising the DAC's internal board, Berkeley designed the Alpha USB Noise Isolation Device. This external box handles the noisy USB input, electrically isolates the signal, and outputs a pristine, re-clocked signal (via AES/EBU or SPDIF) to the DAC.
Originally, they did not have USB as part of their DAC path, but due to demand they now offer a seperate unit to optimize the digital path for those needing/using USB.
I have their Alpha DAC 3 in my system...it is a keeper.

