I also own a M24 and am also interested in a technical answer from the pros here.
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CC Poon recommended I use one when I had my M24. I found I didn't need it though. I was using a North Star transport that could upsample the signal to 24/96 which the M24 could read. Other transports I tried with the M24 had varying results. Personally I would try to get a good transport that matches up well with the M24 and avoid the extra component in the chain and extra set of cables.
I use the DIP with a standard panasionic DVD s 52 and the DIP made a significant increase in stage depth and instrumentation seperation. However you also need to use some pretty good digital interconects with the DIP. I have found that the Stereovox interconnect works well with the DIP. The DIP does give better sound if you use vibration control products (I use mapleshade stuff) and it makes a small improvement over just placing the DIP on a hard surface.Hope this helps.