Hey Ray - That is the question of the 21st century - The short answer, is 'most definitely', the long answer is, it shouldnt, and with current progress in USB audio application, perhaps, one day it will not. Its one of those things that us crazyphiles watch with bated breath. I think we will get there. From my experience with recent DACs it appears we are very close to parity on the differences with SPDIF digital inputs. --- Stay tuned!
Eric
Emotiva XPA-2, Magnepan MMG (mod), Quickie (mod), JRiver, Wyrd4sound uLink, Schiit Gungnir, JPS Digital power cord, MIT power cord, JPS Labs ultraconductor wire throughout, HSU sub. powered by Crown.