“Bits are bits” happens to be the same argument many folks use to “prove” that the sound of CDs cannot be changed by CD fluids, or by color markers like the Green Pen or Purple Pen, by using holographic foils on the CD, by isolating the CD player, by reversing the digital cable (directionality), by damping the CD itself, by beveling the CD outer edge (to correct out-of-round), by demagnetizing the CD or by demagnetizing the digital cable.
“Bits are bits” is also used to “prove” that all CDs that are produced using the same digital file sound identical.