Paul has it right, obviously - - As always, trust your ears.
You'll probably find an equal amount of recommendations for S/PDIF (Sony/Philips Digital Interface) and optical (not an acronym) on t'internet. As Fretless said "
the USB bus in a PC is electronically noisy" and that was even more true when people first started using the Raspberry Pi for streaming, because not only was the USB noisy to start with, it had the 5v supply running through it too. It was only with the ASUS Tinker Board, and the Pi Model 4, which both separated the power and signal paths via USB, that it became useable, and I have to say, pretty good, which is why I use it.
Once "acceptable" USB outputs proliferated so did USB inputs on DACs, with XMOS XU208 and Amanero USB being the front-runners the last time I looked. The DAC I bought (a Chinese Topping D70 clone) and many current models on AliExpress, offered a choice between the two types and they are modular in that respect, in that both USB input types are on a separate card/PCB which simply plugs into the DAC's mainboard. Fortuitously, although I bought it pre Pi 4/ATB days, I decided to fork out the extra twenty-odd quid (I chose the XMOS option as at the time it had fewer compatibility problems) just for the sake of completeness. A good decision for once.
The specs given for the inputs on my DAC were...
Coaxial Supports up to 32bit 192khz
Optical supports up to 192khz
USB support up to 32bit 384k