I have 3 answers to that question:
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Sometimes USB is still a PITA and it’s nice to have an alternative
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I run 2 dacs on my main computer setup. Both are fed via optical from the mobo through an optical splitter. The nicer dac is also connected via USB. The PC audio setting defaults to the optical output. I use Audirvana to have Qobuz streaming and local file playback in the same place and have that app set to exclusive output to the USB dac. That way when I’m playing Audirvana in exclusive mode I can still have my web browser open and connected to an audio device. If I come across an embedded video or some other thing in the browser I want to hear, I can just pause Audirvana, push a button on a switcher, and hear that thing. I don’t have to disconnect or close audirvana, refresh the webpage to re-engage the audio device for the browser, then re-engage exclusive mode to restart the music. It’s just pause-switch-listen-switch-unpause.
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I’ve recently developed a “portable” rig built around a Topping D10. It drains my phone battery something fierce. It would be nice to switch it out for a DAC that has USB for a laptop and optical or coax to connect a BT receiver to for phone audio.