One does indeed.I have not figured out why ANY of this makes a difference. You're just loading bits in a buffer.
However, the bits part is probably the most overrated and the least important aspect of digital audio.
When configured right, any protocol will transmit the bits faithfully from one device to another.
Indeed, our bits are “digital” hence do have digital robustness.
Timing is another issue.
If the DAC is slaved to the sender (like SPDIF), the input jitter will have its impact.
If the protocol is asynchronous (streaming, async USB) there is little reason to assume the timing is a problem.
One thing that is left is noise.
It is thinkable that different interfaces produces a different kind of noise and a possible different sound quality if this noise creeps into the DAC.
Of course comparing is difficult.
Say if one e.g. compares a Wavelenght/PC with a Lumin, is the difference due to streaming/USB or might it be that a tubed DAC like the Wavelength sound different from a non tubed DAC?