Good luck with that. There's a lot of DACs that work flawlessly, but those are rather non-hifi ones, like Creative SoundBlaster, various M-Audio USB cards, and so on.
Even when you get the USB audio protocol out of the equation (as pretty much all USB dacs implement USB Audio Class 1 or 2 correctly), there are still problems with the USB transfer itself (like the MDAC has for 88.2K and 96K) or other environmental problems (like Arcam rPAC has - even trying to read mixer levels triggers something that appears to be a firmware bug, forcing you to power off/on the device).
The thing is that cheaper non-hifi DACs are owned by a much larger portion of the population and chances are that some of the owners report bugs to the linux kernel and developers create workarounds/hacks to make that device work "flawlessly" for the end user. The device still does non-standard things, but now the kernel knows about them and how to work around them.
As with any other audio or non-audio piece of hardware, the testing is done just on a few major platforms (with linux still not being considered major) and if it "somehow works", then it's released. Any further standard-compliance testing is considered unimportant if not required. Like the rise of USB flash drives using custom SCSI commands, if you remember that.
The good news is that I've been able to work around most issues (including the MDAC and rPAC one) for my use cases, so it mostly can be dealt with. It's just not flawless.