Shadorne, yes, but how to you account for the differences in sound that I described? Please don't say we only think we heard them.
If what you heard is similar to what is decribed on DAGOGO by Norm Luttbeg then it sounds like it was reduced jitter. This can be explained if you think about a CD rotating and vibrating or the "burned layer" (usually a dye) being uneven from the burner (vibrating disc as it is burnt). The laser pick up will need to make contiunous adjustments in order to remain in focus - since the adjustments are likely repeated upon each revolution of the disc then you create a sinusoidal adjustment to the laser.
If the CDP has poor isolation between the laser ciruitry and the DAC then you can create jitter. Normally jitter is most audible when it is NOT RANDOM - i.e when it is periodical. You get sidebands not unlike IMD distortion rather than white noise thay you might get from completely random jitter.
The above would be a possible hypothetical "complex" explanation. In both cases (mat or no mat) the CD is bit perfect but the equipment is underperforming due to additional complexities in reading an uneven disc.
However, I would be cautious about jumping to conclusions, testing like this is a minefield. The above is just one of many possible answers. For example, another explantion could simply be the setting of the volume - playing the treated CD a mere 1 db SPL louder would probably be just enough for everyone to hear an improvement without anyone noticing the volume was slightly different.
Anyway, the fact that Exact copy proved that the two discs were identical (if we accept that) then we are led to suspect either the equipment playback capability or test conditions as suspect. If I was sure it was the gear and had completely eliminated everything else then I'd get rid of the CDP and find one more reliable that does not need a band aid "mat" to work properly.