when benchmark says that the usb is preferable to a soundcard, this is solely based on the fact that its very very difficult to get bit-accurate spdif out of a windows machine.
If you have your computer setup for bit-accurate spdif (im guessing 90+% of people do not), they will be identical.
unless you have specifically configured your windows machine with either asio or kernel streaming drivers/plugins, and have paid particular attention to selecting a specific soundcard for bit-accuracy, and tested it to verify, its unlikely you have bit-accurate spdif working, as somewhere along the line (playback application volume/eq/plugins, or kmixer resampling, or windows volume, or hardware resampling in the card), its very likely the signal will be compromised.
Benchmark's claim to fame is that their USB driver is special, and operates directly at a low-level in windows. The benchmark resamples this stream to a very high frequency prior to DA conversion, so theres no way to really test and confirm that it does what it claims with your computer.