You know, I think it's a lost cause.
The Douk Audio U2 PRO uses the XU316, with the necessary components to turn it into a DDC.
The circuitry and clock processing in current, high-quality DACs, such as Topping or SMSL, are significantly more complex. Even the SMSL D1, which costs €79, uses the same technology.
A USB interface built into a DAC would have to be absolutely terrible to produce a very small, but audible, difference. But those days are long gone, ever since the XU208, Amanero, and Xing Audio.
There's simply a lack of fundamental knowledge and understanding of how digital technology works. There would have to be a clearly measurable loss or alteration of data to produce an audible difference.