Linn Akurate DSM

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No, he compared Aurender + Devialet's DAC vs. Akurate DS + Devialet's ADC and Devialet's DAC as all analog inputs on the Devialet are digitized and later converted back to analog.

I2S is no magic bullet, it is not necessarily always better than other implementations, it depends on the quality of the implementation. But yes, short device internal I2S connections, which are optimized by the designer, tend to be better with less effort.

Then why worry about it and use it if the analog output sounds better (which is commonly known for these Linn devices), the device comes with both.

Interesting. Is it possible to disable internal ADC and use Devialet as a pure integrated amp or pure power amp?

Yes. You are right. That is why majority of streamers (transport+DAC) use I2S interface with reclocking system. It is the most advanced way to send digital data from transport to DAC nowadays.

There is no reason to worry. But taking into account the fact that Akurate DS is not only transport, but also DAC with high-quality internal volume control, it is possible to use it with a pure two-channel power amp. Why do you need Devialet then?
Triple-convertion (from digital to analog and then analog to digital and then again digital to analog) is not good for SQ.