Yes it is into the same DAC, I bought a KVM switch so I could do instant changes from A to B and found USB out the best for both ..... The Bluesound had the edge in terms of clarity and the detail of instruments and makes the WiiM sound as though it's ever so slightly "muddy" in the lows to mids, the WiiM also had a slight brightness in the higher frequencies altough you don't pick up on it playing it on it's own, only when you compare it to something else.
Generally the Bluesound has a slightly "fuller" / warmer sound along with the extra detail.
I upgraded from Nano to Node as I didn't think it through when I bought the Nano. I still use all my WiiM's and have various multiroom groups set up which I can also control via voice commands .... the WiiM are much more user friendly / integrate much better with Alexa.
The Node has optical in (Nano doesn't) which can be set to auto switch input when receiving a signal so I have my Wiim Pro plugged into it and use it for non critical listening / multiroom so it was a functional / input upgrade as opposed to sound.
I still think WiiM are absolutely brilliant products and better for integration, I think they put pressure on Bluesound and made them have to "up their game" and rather than just trying to compete on cost have instead improved the quality of their product. I lent my neighbour my Nano to compare to his Node n130 and he felt it was a significant upgrade so as a result has just bought himself an Icon.