Assuming transports are working properly, there is also often errors in reading optical discs in real time as CD players must do, especially with poor quality, defective, or damaged discs that can affect results differently from transport to transport.
What Mapman said.
I’ll add the standard being used to transfer the datastream to the DAC; the use of USB, SPDIF coax, AES, or optical. Also the quality of the cable: ie, how well a SPDIF cable faithfully transfers data without adding jitter.
And IME, the design of the transport; I went from using an NAD CDP as a transport to an ARC which was a major upgrade in SQ, both as a CD and as a transport. My quality of playback increased again since adding a PS Audio memory player.