Mr. Obvious (?) - digital source (burn)

After decades of improved CD players, I’ve been enjoying an Oppo BDP-103, on audio only.   I now ponder the idea of a home music server, replacing the silver discs.  After reading about the burning process (pit impressions and blank/land space), I’m thinking this front-end physical step creates the same coding on a CD Master Disc, on a hard drive, and on my burned discs via my home Mac.  Home music servers use a hard drive, as do streaming services.  They all use the exact same coding, via a hard drive or 4.7 inch disc.  Correct?   As to the all important sound quality, is the Only variable the DAC doing the de-coding before listening?  I doubt a CD Transport affects sound quality(?).  End question - any need for a home server vs. popping in my manageable group of CDs?   Perhaps there is an engineer out there who can chime in.   Thanks.