I remember reading that the HHB-850 professional CD burner didn't need to be write-offset corrected. Its drive was factory set with the correct offset. So maybe the Alesis Masterlink is the same way. You could do a transfer in two different ways and it would yield identical high quality results. Like this:

DAT @ 16/44.1 coax out > coax in HHB-850 burn audio CD > EAC error free secure mode rip with read offset corrected > wav file

DAT @ 16/44.1 coax out > coax in bit accurate sound card > wav file

However, if your DAT is 16/48, then the resampling from 16/48 > 16/44.1 that is done in the standalone audio CD burner may not be as good as the software resampling of programs like Sony Soundforge, Wavelab, r8brain (free), or Adobe Audition. Also you won't have a chance to archive the 16/48 files for DVD-A burning if you use a standalone CD burner.