CD transports; do they really matter

Completely missed the Bel Canto e.One CDt3 transport. Part Time Audiophile favorite.

I have had one for a couple years now and the only transport I would consider in it's place would be the 260D by Simaudio.

I have the pre-empted thoughts

probably best not to have any pre conceptions as they may influence your conclusions. Just go into each listening session session with an open mind. Learn how to listen critically. Ask yourself how the music communicates at an emotional level. Remember YOU are the one who is going to have to live with the choices you make.

The preferred digital cable for PS Audio gear seems to be the I2S. In terms of value the PS gear was typically sold for 40+% off by the big dealers before they went to direct sales 

                          It depends.  I use an old sub--$100 Pioneer universal player with the first version of Pioneers outstanding transport mechanism, playing through a Bel Canto DAC, and it has a solid bass which outperforms any Sony mechanism played through that same DAC.  A better mechanism is a better mechanism, whether it is in a transport-only body or not.  As a frugal retiree but a life-long audiophile I always look for these "serendipitous" paths to audio nirvana, and there are more than you might think.

A better mechanism is a better mechanism, whether it is in a transport-only body or not.

never a truer statement, let your ears decide, not someone else‘s prejudices..