It would seem it depends on the device. My iFi Zen DAC V2, Terratec Aureon 7.1 and Audiotrak Prodigy Cube 24/96 are all connected through USB to my computers. And they all show up with buffer options.
However my Cambridge Audio CXNv2 streamer, my Marantz receiver and my AirPlay connected speakers in my apartment do not have such options.