And the ASR review (video linked to above) proves fairly conclusively otherwise.
"
Conclusions
Computer, networking and streaming architecture instructs us that an external switch cannot have any effects on an Audio DAC. But it is always good to put some hard data behind this. And that is what the measurements show. That no matter how deep we dig down in the waveforms coming out of the DAC, no difference exists between a cheap, generic switch and UpTone EtherRegen. Even when going down to incredible -160 dB which is equivalent to a 27 bit audio word (3 bit more than any 24 bit content), there is still no difference.
Measurements conclusively demonstrate that EtherRegen did not change jitter, noise or distortion of the DAC. It further had no impact on its clock speed, or output voltage."
https://www.audiosciencereview.com/.../uptone-audio-etherregen-switch-review.10232/
As always - YMMV