Depends on the relationship between the transport and DAC. One thing I learned is the ability to slave the transport to the DAC so the DAC clock is the master reduces jitter more effectively than if the DAC is slaved to the transport where clocks have to be synchronized. This does assume that the DAC has a quality clock installed in it. In the latter scenario the cable is more of a factor because you have the clock signal and bits going through a single cable. My CEC/Lessloss combination separates these functions and uses the clock in the DAC as the master. This is similar to how some pro audio applications that I've heard in my system work as well with word clock inputs and outputs. Take a look at the Lessloss site to read more about this concept. They even give instructions on how you can slave a transport to a DAC.
Otherwise it's somewhat of a crap shoot as to whether a transport makes a difference. Some will, some won't, and in other scenarios a cable could have a bigger impact.
Otherwise it's somewhat of a crap shoot as to whether a transport makes a difference. Some will, some won't, and in other scenarios a cable could have a bigger impact.