Do you have any explanations/arguments for this option?
Does this mean that the amplifier acts as a DAC and converts the digital signal (transmitted via USB by the Rpi) into an analog signal?
The AIYIMA has an built in DAC, So from the rPi you send a digital signal to this DAC, instead of an analog signal via the Hifiberry. In most cases a USB DAC will perform better that a HAT.