Can our ears really detect say 400 pico seconds of jitter? If not then even a basic CDP is acceptable.
We can detect perhaps as much as 50ps of jitter while basic CDP can go as high as few nanoseconds.
The reason why jitter is so audible, in spite of small levels, is because it creates sidebands that have no harmonic relation with root frequency. If jitter comes from 60Hz noise then these sidebands will be +/- 60Hz apart from the root frequency and not that audible, but if jitter is caused by higher frequency resulting sidebands will be further away hence more audible. In reality there is some uncorrelated jitter coming from random noise and correlated jitter caused by particular interference frequencies. Also, instead of one root frequency we have whole bunch of them (music) and jitter turns into hash that is proportional to amplitude of the signal (undetectable without signal).
Computer data has no jitter because it has no timing. Data is stored on hard disk without timing. It goes thru all sorts of buffers before it is send out. It can be send out as data when we have wireless or network based DAC but it can also be converted to asynchronous S/Pdif stream. The very moment of this conversion creates jitter.
I also have quibbles with this article. It seems to concentrate on DAC clock, that is usually not that bad, placing less attention to delivery of the signal. It should state that both are equally important.
Assuming perfect buffering of the CD stream signal has to be delivered to DAC with very short transitions to reduce threshold uncertainty - requiring perfect source/cable/dac characteristic impedance match (to avoid reflections on impedance boundaries) or perfectly quiet system with perfect shield on the cable to avoid noise induced jitter when transitions are slow. Since both are, being system dependent, very difficult to do possible solution is to reclock the signal just before the DAC. I have DAC with reclocking built in and it is very clean sounding but Steve found that external reclocking works better.