Yes there is some blustering for sales, but it does not dis-count that people can appreciate the difference.
You acknowledge that 'some' articles are not pure advertising
I can prove it instantly here by connecting to my DAC with a 2 metre SPDIF lead and via USB from my PC or by using another USB to SPDIF converter.
My DAC has very good jitter removal on USB but none on SPDIF, so the SPDIF signal has to be as clean as possible.
The Minimax Tube DAC plus uses a custom M2Tech Hiface USB to SPDIF converter internally.
I have a cheaper version of the M2Tech Hiface USB to SPDIF converter here, it sounds better than SPDIF out from my soundcard but not as good as the direct USB to DAC connection.
If there is no difference to be made , why do connection methods and different USB to SPDIF converters make a difference?
Depends what speakers you have.