On the LKS:
On the digital clock of the transport. I have tested the Jolida as a transport and it sounded very good. I would assume it has a good crystal clock for the 44.1khz sampling rate because it will only play CDs. The Cambridge CXC also has a good clock for CD, because it is designed from the ground up as a transport for ONLY CDs.
For other transports, it depends. Sometimes you can gather/assume information. For example, looking at a picture of the PS Audio Perfectwave Transport board:
http://www.6moons.com/audioreviews/psaudio7/board1_small.jpg
In the middle you can see what looks like two TCXO clocks (TXCO is temperature controlled). These are the yellow rectangles. Having two of them is an excellent design to support the two different sampling rate multipels. First multiple being 44.1 / 88.2 / 176.4 for CD and PCM/SACD rates. The second multiple being 48 / 96 / 192 for other PCM hi-res.
The Bryston BDP-3 is a computer motherboard that runs Linux operating system. I’m cannot be sure what clocks it runs, but I would assume it is just running the main computer CPU clock, so any SPDIF digital output has to be based on integer math compared against the computer CPU. But at least it has a full linear power supply (instead of switching power supply).
In my opinion, the Oppo players do not make a good transport for PCM audio. It uses two low grade clocks (25mhz and 27mhz I think). One is for CPU and the other is for HDMI interface. They are not good crystal clocks and are not even close to the native audio sampling rates. The CPU has to do integer math based on 27mhz to generate the 44.1khz or 48khz or whatever sampling rate output. This is okay, but not as good as a dedicated audio clock. Also, the digital board uses switching power supply so it’s double detrimental. This is okay for movie formats (dolby digital / dts) because the data is decoded and then clocked in the processor, but the Oppo just cannot play PCM as well as a really good transport. If you want to use Oppo, at least upgrade the power supply to a LPS from OPPOMOD.