Thanks a lot for your response.
Actually I haven’t test it with HİFi USB cable yet. But even with regular usb cable it seems that sound quality slightly better than UPNP connection.
For that reason I am confused and trying to understand functions of Audirvana for both option (if there is a difference) and the reason for the difference on sound quality
It comes down to the implementation. The features are the same. There’s also the practicality aspect to consider if you need to place the device far away from the computer.