It depends very much on the DAC and its sensitivity to jitter. Many transports sound different because of the amount of jitter they produce and how well the DAC is able to correct for it.
The better your DAC handles jitter, less difference youll have between transports.
I have the Sony DVP-S7700 as my transport with a Bel Canto DAC-2. The Sony is well-built and sounded a slight bit better in base resolution than a few other transports I tried (on the coax output). But, it was not a BIG difference. The Benchmark Media DAC1 is also very jitter immune and the different transports I tried with it all sounded pretty much the same.
The better your DAC handles jitter, less difference youll have between transports.
I have the Sony DVP-S7700 as my transport with a Bel Canto DAC-2. The Sony is well-built and sounded a slight bit better in base resolution than a few other transports I tried (on the coax output). But, it was not a BIG difference. The Benchmark Media DAC1 is also very jitter immune and the different transports I tried with it all sounded pretty much the same.