I've never seen that exact situation before... but I have an idea...
Unfortunately I suspect it's something in how the Mac is
configured.
When you connect a USB device to a computer, the computer can detect, separately, when the device is physically connected, and when it's on or off.
So, when you connect a DAC to a computer, the computer "feels" that it's connected, even if it's off.
There is then a separate signal involved that tells the computer when the connected device is on.
What the computer DOES when it senses these situations depends on internal settings - which may or may not be accessible.
We have heard of a somewhat different USB issue that's quite common with Mac Minis.
What many people have experienced is that, when the Mac hibernates, it fails to see the DAC when it wakes up from hibernation.
When the computer wakes up it's supposed to "scan all its USB ports to see what's connected".
However, for whatever reason, either it doesn't do so, or it does so, but fails to update the list of audio devices.
And, when this happens, turning the DAC off and on again triggers the computer to re-check the attached devices, and it again sees the DAC.
(In a sense the computer is being triggered to repeat part of its reboot routine.)
In short, it would seem that your particular Mac Mini has gotten itself configured to completely reboot when it detects that the XDA-2 is connected and on.
We know that the computer can detect when the DAC is connected, and we know that it can decide to reboot itself.... but it has "become programmed" to reboot WHEN the DAC is connected.
(This can happen for a variety of reasons if the computer "decides it needs to reboot to fix something".)
At a guess...
We know the Mac has built in drivers for UAC2 DACs like the XDA-2.
Perhaps, when it detects the XDA-2, it tries to load the drivers, fails, thinks they're missing or corrupted, and is rebooting to try to fix the problem.
This could happen if the drivers are in the wrong place, or if some other audio program has messed with the configuration, or if some internal setting has just gotten corrupted.
Another guess might be...
Every USB host device has internal settings for the maximum amount of current it is willing to supply to USB devices connected to it.
When you connect each device, it tells the computer how much current it requires, and the computer has the option of refusing to connect to it.
Normally the most this will do is to cause the USB device not to work (this sometimes happens with USB-powered DACs and phones).
The XDA-2 actually uses very little USB power - so nothing should have a problem with it.
However, if some setting in the computer has gotten corrupted, it could be "mis-reading" that, or some other piece of information passed during that negotiation.
And, again, the computer may then trigger a reboot to fix a real or imagined discrepancy.
There could also be a hardware or software malfunction in the computer's USB port itself which reports a fault and triggers the reboot.
The problem is that computers have a tendency to "reboot to protect themselves" when they sense any of a large number of "problems".
Unfortunately, this would probably be some sort of configuration setting in Apple's equivalent of the registry (which is just a massive database of settings).
Those settings can be altered by programs when you install them, deliberately or accidentally, or can simply become corrupted, and tracking down a problem can be difficult to impossible.
On Windows computers there are actually utility programs intended to look for and fix "obvious errors" - but, to be honest, they tend not to work very well.
(These sorts of problems often end up being a "reinstall the operating system and hope it goes away" sort of problem.)
I would suggest Googling on the problem....
Both in the form us "Mac Mini reboots when I turn on my DAC..."
And the form of "Mac Mini reboots when I connect or turn on ANY USB device" (the problem may occur with various devices)
You may also find that it acts differently depending on what other USB devices are connected... or which USB port the XDA-1 is connected to.
I am using a "headless" mid-2010 Mac Mini (running El Capitan) as my music server, using iTunes with 44.1khz rips of CDs. Connecting an XDA-2 via USB.
I'm having a peculiar problem. When I cycle the XDA-2 in&out of "standby", the Mini reboots. I don't believe the XDA-2 is the culprit, because if I connect it to other Macs, I don't see the problem; also, it looks like other people have seen similar problems with Minis and other DACs.. I've tried a USB isolator on the USB cable, and I've reset the Mini's SMC and NVRAM. Has anyone else seen this kind of behavior ? Any suggestions ?
Maybe I should just use the TOSlink output from the Mini. I guess this is a whole 'nother discussion, but some people say the USB is better because it has less jitter. Of curse, the XDA-2 has the ASRC to handle the jitter. But I believe it re-samples to 96KHz, which might not be the best thing since I'm mostly playing 44.1Khz rips.
Thanks.