Agree with Kijanki. Transport can matter but it depends on DAC. A good transport does not necessarily have to be expensive these days also.
I use the transport still in my Denon player with external DAC. The sound is essentially identical compared to same source material ripped to music server and streamed via Roku Soundbridge network player to the Paradisea DAC, which is not upsampling but still has good jitter suppression characteristics supposedly with most decent transports.
I use the transport still in my Denon player with external DAC. The sound is essentially identical compared to same source material ripped to music server and streamed via Roku Soundbridge network player to the Paradisea DAC, which is not upsampling but still has good jitter suppression characteristics supposedly with most decent transports.