So USB DACs seem to be all the rage in the hi-end. Amongst outboard DACs anyway. What I don't quite understand is... why? If you connect a great DAC to your HTPC's S/PDIF, aren't you achieving the same end (assuming the USB DAC is even capable of 96/24, etc.)? Is the S/PDIF out on a soundcard horrific in some way that a good DAC can't overcome? -or is the USB DAC simply great to have in scenarios where S/PDIF isn't available? Curious. Very curious. Thanks for your thoughts!