Audiolab mdac plus

I do have an audiolab mdac plus and happy with the performance.
I have tried two different connection from my Win 10 desktop to MDAC.
1) SPDIF output (Optical). My PC does not have RCA digital out.
2) USB out. For this I installed an audiolab driver and selected that in Foobar.
I found the sound quality slightly better in option 2. When I play a FLAC file it shows PCM 44.1 (Option 2) against the SPDIF PCM 192 (Option 1).
If anyone knows any other option to tryout, please share.
 
A beautiful, well-constructed speaker with class-leading soundstage, imaging and bass that is fast, deep, and precise.
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