Perhaps you view it that way. I do not. CD readback is imperfect because there are mechanical and optical imperfections in the recording and playback processes that result in timing issues and there also is stochastic jitter. These processes are intrinsically more complex than the rather simple USB interface impairments.
The attached CD data recovery circuitry is tasked with the restoration of the near ideal bit sequence that then is applied to the DAC.
There's plenty of room for the introduction of timing errors/jitter in that process even if the result is ultimately bit perfect.
Ideally the DAC will retime the input data to restore a pristine, low jitter, bit perfect, data sequence for conversion to analog.
The attached CD data recovery circuitry is tasked with the restoration of the near ideal bit sequence that then is applied to the DAC.
There's plenty of room for the introduction of timing errors/jitter in that process even if the result is ultimately bit perfect.
Ideally the DAC will retime the input data to restore a pristine, low jitter, bit perfect, data sequence for conversion to analog.