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An OPPO driving a $599 Synchro-Mesh reclocker through a reference S/PDIF BNC cable delivers 2psec jitter, similar to $10K+ transports. No need for an expesnive transport. Then, all you need is a decent DAC. I would look at NOS DACs with no reclocking at the S/PDIF inputs. There are many based on older NOS chips and new ones based on discrete R2R designs. These are the current darlings.