The uLink and REFLink reduce jitter to 50 femtoseconds.
This is not true. The value you are quoting is a clock (crystal oscilator) jitter. The clock is just a part of a greater whole, chence the total jitter, as measured at SPDIF out will be much greater.
The converter with the lowest measured jitter at the SPDIF out I have seen is the Audiophilleo - 2ps or thereabouts.
The problem in measuring jitter on such a low level is the cost of the equipment needed, which can easily exceed $100k. Very, version few hifi companies even have such an equipment.
That said, the BelCanto REFLink seems to be a very well engineered product. It uses the ultra low phase noise clocks, made by Crystek. The first converter that used those were BADA Alpha USB, which is even more elaborate in trerms of measures taken to isolate the computer from the DAC. The downside - it costs $300 more.
I highly recommend anyone interested in top quality converter to include the BADA Alpha USB on his short list.