I did an experiment awhile back, comparing my MCD 1100 playing RBCD’s into my Yggdrasil via AES/XLR and the identical song played via SurfacePro 3 USB into Yggy Unison USB input. The SurfacePro 3 was running on its batteries and the files were on its internal hard drive.
I could not tell any difference between the two using a standard set of tracks I use to audition new gear. I’ve heard these tracks hundreds of times.
Now this is pretty good gear, certainly not at the level many of the folks here enjoy, so I can easily see how others may come to different conclusions.