I posted this on another thread :
Transports are not all the same SQ wise and will either hold back or release the potential of the DAC. Benjamin Zwickel, Mojo Audio DACs, clued me into this when I was purchasing one of his ,and he was correct. I went from Cambridge CXC to Simaudio DT 260 and the SQ materially improved. Check out the threads on the top Project transport or the Jay’s transports and you will find similar experiences. Also, when you go beyond the likes of the Cambridge or Audio Lab transports one of the digital output connections might be optimized for SQ so you may want to have a DAC that accepts that connection. I initially used the SPDIF on the Simaudio and it sounded very good. However, out of curiosity I asked Simaudio if one of the connections was optimized for SQ and was told the AES/EBU was. The result was a further uptick in SQ. I believe the top of the line Project is optimized likewise, though folks using the SPDIF connection appear to be very pleased with its SQ. I don’t know if either of the Jay’s transports have an optimized output.
I'll further add, it's not about bling , expectation bias, status ranking, and the rest of the commentary. It's about the resulting SQ. Try them firsthand and decide for yourself .