All DACs playing regular Red Book CDs at 96 or 192 KHz (playback clock not an integer multiple of the incoming clock) employ some sort of reclocking. They employ ASRC (Asynchronous Sample Rate Conversion), which is a good method to reduce jitter. ASRC doesn't totally eliminate jitter, though.
A safe bet as far as reclocking goes are the asynchronous USB DACs. Here the internal clock of the DAC is the master clock, and the transport is slaved to the DAC, its clock is not recovered by the DAC at all.
ESS Sabre DAC chip is said to have a very good internal jitter elimination section for S/PDIF inputs, where the incoming samples are "time-aligned" and picked up at the internal clock's pace.
A safe bet as far as reclocking goes are the asynchronous USB DACs. Here the internal clock of the DAC is the master clock, and the transport is slaved to the DAC, its clock is not recovered by the DAC at all.
ESS Sabre DAC chip is said to have a very good internal jitter elimination section for S/PDIF inputs, where the incoming samples are "time-aligned" and picked up at the internal clock's pace.