Probably depends on the specific innards of the DAC you are using. Per a musical fidelity dac review in stereophile, that company's designer (Antony Michalson or something like that)says they reclock the bit stream in the DAC, and so which particular transport or cd player with digital output you use doesn't make diddly for difference.
A DAC which does not reclock might be much more sensitive to variations in timing from a less than perfect signal source.
There are a lot of great used cd players with digital outputs, my suspicion is that a great cd player probably does not have poor bitstream timing and tends to be priced a lot more competitively than a transport. Other thing is it is handy to be able to swap back and forth between the cd player output and the dac output when evaluating your system or when your dac is on the fritz.
A DAC which does not reclock might be much more sensitive to variations in timing from a less than perfect signal source.
There are a lot of great used cd players with digital outputs, my suspicion is that a great cd player probably does not have poor bitstream timing and tends to be priced a lot more competitively than a transport. Other thing is it is handy to be able to swap back and forth between the cd player output and the dac output when evaluating your system or when your dac is on the fritz.