My own feeling is that renderers must have clocks good enough to keep the playing speed constant at 100% throughout the duration of the track. The reason why I say this is that DAC must have a very tight, low dither, sample clock in order to ensure that the music is rendered without audible artifacts. To put it quite simply, if the clock would be bad enough that two renderers might drift apart over the duration of a track, then probably those renderers will sound like cr*p anyway...
I don't have much experience with DLNA or UPNP renderers, but my experience with DACs is that even two DACs made by the same manufacturer may tend to drift apart unless they're synced directly either through ADAT/SPDIF or wordclock. I've tried the experiment using JRiver's zone link and a few different DACs, and could not achieve a workable sync with two DACs of the same brand (much less two of different brands) unless they were explicitly synced through a supported digital input. I think some others on the forum tried as well with similar results.
My initial experiment was with a pair of Fiio e7's, which, fair enough, they're not exactly cutting edge technology. But one of the other DACs I tested (later on) is very well regarded for it's noise performance (the ODAC), and two of those also did not stay perfectly synced. To be fair the tolerances in my application were very tight: I needed it to be fractions of a millisecond; I got enough drift to get audible echo (probably around 30 milliseconds) after ten or so minutes of playback.
So I'm not sure how to account for the issue exactly, except to note that different DACs have different clock recovery methods: some are truly asynchronous, in which case they use their own internal clock and ignore everything else. Some DACs attempt to rely purely on the PC's clock. My understanding is that most modern DACs that aren't truly asynch use an adaptive timing/buffering system where they use a local clock, but try to stay "loosely coupled" to the PC clock. The "adaptive system" is the one the ODAC uses, and I think the Fiio uses as well. If I had to guess, I'd suspect that the variable drift may be a result of the adaptive timing/buffering system, but I haven't been able to test two asynch DACs to find out.
Like I said, I'm obviously not an expert on this specific application, so I may be missing something basic that differentiates the DACs in UPnP renderers from USB DACs. I just have a few personal experimental results that suggest that two identical DACs may not be guaranteed to sync even when being fed directly from the same PC via USB, unless they specifically support external sync. While the DACs I tested did not stay in sync, there may well be DACs which will cheerfully stay in sync (I've heard benchmark claims that their DACs will sync without interconnection). Also, in full disclosure, this may be a limitation of JRiver's zone link, rather than a limitation of the DACs, but I haven't thought of a "better" way to test bit-identical playback to two DACs simultaneously.
In the spirit of inquiry, if anyone has gotten two DACs to sync perfectly without a wordclock, SPDIF, or ADAT cable connection between them, I would welcome the news (I need to add a few channels to my current setup, and could spend much less that way).