CD Transports

It is not true that CD transports "just spin the discs" so I would therefore consequently recommend, advise, and encourage you to listen for yourself before arriving at a conclusion, decision, or outright purchase or acquisition.

If you do a topic search, here, you'll find plenty of discussion on the benefits of a great CDT. In fact, many feel that with a great CDT, it is the sonic equal, and sometimes betters, most music server set ups.

Jay's Audio is the big draw nowadays for a CDT that punches way above it's weight. Online reviews, as well, bear this out.

All the best,
Nonoise

If the DAC has good jitter rejection the transport doesn't matter too much as long as it is bit perfect.

If the DAC is affected by the jitter in the SPDIF stream then a more expensive transport might give you some SQ benefit (only if more expensive equals lower jitter on the digital outputs).

I'lm looking at the reasonably priced Bel Canto CD3t, and comparing it to the PS Audio Direct Stream Memory Player.  The DAC is PS Audio.