RMAA tests as suggested by robertzombie, above:
RightMark Audio Analyser, Version 6.4.1
USB sound card with line in: Creative Sound Blaster X-Fi HD
External USB DAC: NuForce Icon HDP
Analog cable: standard 1m RCA cable
Digital Coax Cable
Digital Optical Cable
Tests:
1) Loopback test with USB soundcard
2) Laptop > DAC > Soundcard > Laptop
3) Pi 2 w. HiFiBerry Digi+ Coax > DAC > Soundcard > Laptop
4) Pi 2 w. HiFiBerry Digi+ Optical > DAC > Soundcard > Laptop
RuneAudio 0.4, Volume Control disabled
Test file generated in RMAA, and run from a USB flash drive: "Test signal (96 kHz 24-bit).wav"
Sound card incoming signal level set to default
Notes: The Icon HDP is not quite at the level of a full-size Rega or Cambridge Audio dac. It uses a brick-type power supply, so it does not depend on USB for power, but does not have the latest USB async circuitry, and does not fully support hi-def above 96KHz 24-bit. Other relevans specs are 2.6Vrms output, 0.001% THD+N, SNR > 100db. The SoundBlaster X-Fi line input is rated at 2V rms, close but not as high as the output of the dac.
Results:
The highest THD was with the Icon HDP connected to a Laptop through a USB port, but still less than 0.01%. The rest is about what I would have expected. These are such low levels that even a cheap USB cable or a poor USB connection might be to blame, and the laptop used for the test is several years old.
The distortion and noise with the optical cable is only a little worse than with the coax (both cables are ordinary budget 1-meter cables from amazon.com)