Thank you to all!
I understand the argument that bits are bits. Ones and zeros are sent to the DAC - and that is where magic can happen - or not.
Still my ears tell me different. A transport makes a difference. It is illogical, but it is true. I confirmed this phenomenon in conversations with Gordon Rankin - who is infinitely qualified as he build DACs.
After trying numerous transports in my system, the TL5 sound the best with the Berkeley DAC 2, and my overall system. In paradise now.
P