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USB is potentially better than S/PDIF. In many ways

USB can have lower noise and lower jitter vs S/PDIF. And it supports higher resolution audio including DSD and multichannel audio.

Conclusions
"As seen from pure measurement point of view, there was no case where USB was worse than S/PDIF. Indeed the reverse was true in that S/PDIF was noisier in some DACs. So the default assumption that somehow S/PDIF has some advantage over USB is simply false. The other great thing about USB is that it will be here for all time. It is so prevalent in the computer world that it has no chance of dying.

Not covered is the higher functionality of USB with respect to support for uncompressed multichannel, DSD, etc. and using USB becomes a no brainer."

Sample noise comparison:


Sample jitter comparison:




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