First let's be clear: Unlike data transfers, the human ear doesn't have a "buffer". It means that the stream of "data" needs to be continuous and with a constant speed.
The USB transport was designed with the idea that you can send "packets" of data at higher speed to the connected device and this device will store that data and eventually distribute it as needed.
That's why any implementation of USB DAC that didn't provide for
asynchronous transfer (or a huge RAM buffer) is just flawed from the design. Every device connected to the PC on the USB would compete for the internal hub "attention" and that's not good for audio. Lots of early devices didn't use that mode because... it's complicated to program, requires specialized drivers. Some cheap adapter had only one clock, so the 44.1kHz was upsampled internally to 48kHz with sucky results while 88.2 and 176.4 rates where just left out of this.
Sure, USB receivers has FIFO buffers inside you will say. Well, those are not sized for Audio, just for jitter attenuation and they will fall short. Unless the receiver has a generous RAM buffer, it won't be of too much help.
BUT with asynchronous USB, you NEED to have a
dedicated (second) USB hub in the PC, just to connect the DAC (and only the DAC) to it. And that hub has to support asynchronous USB method of communication.
I am not talking about the ports here, I am talking about the chip that those USB ports are connected to internally.
Why? Because it makes absolutelly no sense that the whole PC USB peripherals to be synchronized with your DAC (another peripheral device). You don't want your USB-connected mouse, keyboard, printer, memory stick or even back-up HDD to wait for the DAC "approval" to communicate with the CPU.
Stuff gets even more complicated when you try to play video with that audio async USB. Now your video has to be synchronized with the DAC sampling rate! Can your video player do that correctly? Doubtful, probably will just drop frames to match the audio .
For people that are more "technologically curious", this is a good read:
http://www.edn.com/design/consumer/...-with-care--Scary-stories-from-the-test-bench