An introduction to computer audio
Asynchronous SRC can provide very good jitter rejection but it can add some distortion and noise to the signal too.
ASRC can be made with extremely high dynamic range and SNR, but will then inevitably be of very high complexity.
Emotiva published a J-Test using a 44.1 kHz test signal with ASRC enabled and disabled.
Jitter spectrum at 44.1k with ASRC disabled
Jitter spectrum at 44.1k with ASRC enabled
They used their XDA-2 DAC that comes with a Analog Devices AD1896 asynchronous sample rate converter that can be bypassed.