There are 3 aspects to think about.
1. Data. Transport bit perfection is good if you're happy with your DAC crunching all the numbers (for upsampling and in some cases volume control). Note some people use computer upsampling where they believe it will do a better job, in which case transport bit perfection isn't actually wanted. If you abandon bit perfection I suggest you be very sure you're making a good choice. As
@Eoin mentions many DACs have several stages of internal processing, so computer upsampling is about replacing DAC processing with something better yes, but often this replaces a stage of DAC processing whilst other stages still happen.
2. Jitter. Async USB means no input jitter, that said USB circuits in the DAC may have their own inherent jitter albeit very low. S/PDIF inputs such as coax, TOSLINK and AES have timing combined with data so bear input jitter. TOSLINK is usually the worst for jitter. For this reason many DACs re-clock or re-sample input data using the local clock, thereby eliminating input jitter. Remember not even the local DAC circuits will be 100% jitter free, but local re-clocking makes it the lowest it can possibly be, potentially vanishingly low.
3. Electrical interference. Via wire connections, or simply radiated. A lower interference streamer is better. The interference may increase as data bit depth and sampling rate increases. Amongst the connection types, TOSLINK connection wins overall on this point. The bits/numbers won't change due to noise, this is more a problem for local DAC clock and analogue circuits.
Personally I use computer upsampling, Wi-Fi, a streamer on battery power and TOSLINK. This way there are no wire connections from streaming stuff to the signal path. I engage DAC local re-clocking so the input jitter is fixed. But as mentioned nothing's ever perfect and I don't claim such.
And what's audible is another bunfight.