Yes, you need a good jitter free signal but getting one from a transport or other source and cable or via reclocking right at the DAC is not rocket science these days and no longer must cost a fortune either IMHO.
Assuming a good signal can be had relatively easily, then the choice of DAC will always have a huge impact on resulting sound from there and matters a lot.
Assuming a good signal can be had relatively easily, then the choice of DAC will always have a huge impact on resulting sound from there and matters a lot.