Here we go again. This article explains well why the adaptive might be a good alternativeIn theory (and IMO in practice) the asynchronous one should sound clearly better.
http://www.gspaudio.co.uk/blog/jitter-isochronous-or-asynchronous-dacs_post57.html
"With adaptive isochronous - like S/PDIF - there is no "hand-shake" to check the data packets - it just plays. It would play errors if it lost synchronization with the clock signal, and yes, that would introduce jitter, but adaptive means that a special device is used to lock onto the clock signal.
The special device is called a PLL or phase locked loop. Over the first few data packets - each lasting 0.001 of a second in USB audio - there will be jitter-a-plenty and illustrative measurements taken at this stage can obviously be used against the isochronous transfer mode.
However, PLLs lock onto the clock after a number of data packets just like S/PDIF and can quickly recover from data glitches without interrupting playback or simply stopping. It's able to recover in a fraction of a second - so fast you'll not notice any jitter.
High quality PLLs are included in adaptive isochronous DACs just like they are in S/PDIF receivers. The result is extremely low jitter and not the absolute mess the asynchronous marketing men would have you believe."