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Join Date: Jul 2005
Location: Navigating the Black IC
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Basically the player works as an external soundcard. The computer will be processing the file then sends it to the BDP-105 to be processed into analog (or remain digital if you want to use HDMI, digital coaxial or optical output). So you can get gapless playback since the PC, not the player, is doing the audio decoding and processing.
Asynchronous USB is better as it does not suffer from jitter (something HDMI is notorious for) and the clocking is controlled by the DAC, rather than the computer's internal clock. Overall accuracy should be higher.