With with due respect to our dealer at soundscience, and to others that think a music server sounds better than a CD player as a transport, I think most of the sound will be determined by the DAC. I use 2 DACs, the Mytek Manhatten and the Bryston BDA 3. The Bluesound and the Oppo 105 sound equally good in both DACs. There are slight difference for both DACs between the 2 sources, but not enough that I care about.
This of course depends on the DAC manufacturer devoting equal attention to the respective inputs. I have had some DACS that have poor sounding USB inputs compared to the other inputs
This of course depends on the DAC manufacturer devoting equal attention to the respective inputs. I have had some DACS that have poor sounding USB inputs compared to the other inputs