Assuming you use an external DAC, the biggest need is for the transport to accurately create a digital stream. Not all transports are created equal. Quality of the physical components, good circuit design, noise free power supply, and the quality of the clock all impact the ability of a transport to generate an accurate, jitter free stream. The more revealing your system, the more it will reveal transport limitations.
This is the essence of why so many people (myself included) are fans of file based transport (Sonos, Slim Devices, Computer based) instead of a disk based one. It is a newer approach, and as such takes some doing to implement well, but dollar to dollar you can get a lot better performance in my opinion.
This is the essence of why so many people (myself included) are fans of file based transport (Sonos, Slim Devices, Computer based) instead of a disk based one. It is a newer approach, and as such takes some doing to implement well, but dollar to dollar you can get a lot better performance in my opinion.