In the Model S USB, TDA1541A operates in simultaneous data mode, and this is why Model S USB is practically free of data related jitter artifacts.

Model S USB is the only DAC with TDA1541A operating in simultaneous data mode.

Tthe Model S USB uses TDA1541A and it is up to 192 kHz compatible device. It means that it does not downsample, neither inside the DAC nor at PC side, but it just converts any 44.1/48/88.2/96/176.4/192 kHz file directly, at its native frequency.