This is what I say on every forum. The jitter of the digital source is MORE IMPORTANT than the DAC. It's true. And Empirical Audio has been developing lower and lower jitter products for more than 15 years.
One could argue that any dac worth its salt should be able to process jitter much like old school engineer types who say that any well designed power supply should not need power conditioning.
Steve, the Ifi crew claims lower jitter specs than Offramp at a fraction of the cost (http://www.digitalaudioreview.net/2013/04/amr-ifi-announce-ilink-usb-spdif-converter/). Any comments?
Transports and jitter busters aside, you can not turn the chinese dac du jour into a Lampizator 7 with jitter management....:)