B_limbo,
"So from what I'm hearing you say is that the transport doesn't matter in terms of sound, just get a good dac?"
Only you can make that decision. I'm willing to bet, though, that you would know the difference. It looks like you are responding to the post above that says nothing matters but the DAC. That person doesnt know what they're talking about. I don't mean that as an insult, but literally. It happens all the time. People end up in a high end audio store for the first time, or visit a web site like this and have a very typical reaction; they panic is some form. Weather it be the high prices of components or the claims that things like cables can sound different, its so far removed from what they know an audio system to be, their first reaction is to deny the legitimacy of the products in question.
Hears some examples.
"Single-box players all require their own internal DAC circuitry, and that gets expensive if you want good stuff." Ya think? Nothing like stating the obvious.
"Claiming that one digital source sounds different from another is bogus. It's just a bitstream." Really? If that's the case you can just use 128k mp3 files instead of SACD. After all, it is just a bit stream.
"No need for a Mark Levinson CD transport, just find a $100 cheapie with SPDIF output and only your pocketbook will know the difference." That's a guess. (You don't really think that person ever had a ML transport for comparison, do you?)
At this point, you may be asking why so many people are sceptical when it comes to high end audio? For the most part its how the consumer electronics industry markets digital products. They messed up big time with audio. Why do kids want a PS3 over a PS 1 or 2? Better processing power. Why do people want Blu Ray players over DVD players? Better picture quality. Why do people want MP3 players over CD players? More features - NOT better sound quality. An ipod is smaller than a CD player and holds 50,000 songs. Its the equivalent of buying a 10 year old computer and plugging a 2TB hard drive in it a calling it state of the art. Most people would laugh at you.
The reason I went on and on about this, is that it's very easy to get sucked into the features over quality mindset without realizing it.