Exactly why I picked up a Matrix Audio X-SPDIF 2, to sit between the PC and DAC allowing me to convert USB and feed the DAC via AES/EBU. I was using an Allo DigiOne for this purpose, but that was limited to coax/spdif though an improvement it was not the best use of that device - also being that I use it as a roon endpoint too, a bit redundant when there is a PC so close already that functions as an endpoint. Also, the X-SPDIF 2 does much better cleaning the USB and re-clocking. I now want to get a couple more of the X-SPDIF’s or another DDC appliance to use at my secondary listen desk and my 2ch space. The difference in sound even before getting ifi xpower and better than bargain basement USB cables was very apparent - which I attribute to the re-clocking primarily. And my DACs (Soekris) already had better than the norm USB implementations.