There is common misperception that if a DAC has jitter rejection circuitry and stand-alone clocks then its immune from the imperfections of the incoming digital signal. Its not correct, the principle garbage in garbage out is applied to this situation equally well (or equally bad),
Regular computer parts create a soup of electro-magnetic and radio frequency interference. They contain a plethora of clocks and other ultra sensitive components that must operate in that soup. This environment, along with the quality stability and level of noise of the underlying power source, impacts the accuracy of each of those components. Audio playback happens via real-time communication between the server and the DAC. Unlike the data operations we use our computers for every day (downloading files, saving document and editing photos) audio playback has no error-correction built into the protocol. Consequently, most of the noise and all jitter created by the regular computer is passed along to your DAC where it may or may not be slightly attenuated by DAC circuitry.
Carefully select your music server (there are many choices today) and you will be surpised how mmuch better sound is when its played as a digital file from the quality server (file is copied or ripped from CD) as compared to exactly the same CD played using optical CD Transports.
Until you HEAR it - all words are useless, IMO
Don cc55: I bet you never ever ever ever ever compared dsd files played from quality music server versus the same music played from SACD read by optical SACD Transport.
For illustration purposes I have APL HiFi NWO-MasterJ - one of the best CD/SACD Player&DAC in the world (at least extremely expensive) and I demoe it to a number of my friends and visitors and enjoy the moment then their jaw meets the floor..:--)
All The Best In Your Search!