Paulsax - IMHO everything plays role. In addition to sound of jitter that was described in mentioned Stereophile article there is digital signal processing (oversampling, non-oversampling, upsampling) and filtering algorithm, type of DAC (traditional or sigma-delta, voltage or current output, single or dual differential etc.), particular DAC selected (sound differently) and chosen update rate, type of current to voltage conversion (transformer, tube, op-amp), analog electronics (tubes, op-amps, discrete), type of op-amp or tubes, quality of components and PCB, quality of power supply. It is endless list. Even something trivial like "mute" circuit can be responsible for loss of sound quality.
At the end sound in your system is the only thing that matters.
At the end sound in your system is the only thing that matters.