OP:
That's ideally true, but not absolutely true. From multiple readings of multiple reviews, though rare, there are cumulative effects of jitter.
For instance, introducing mediocre jitter reducers in front of a DAC with otherwise excellent jitter reduction does show the effects of that "reducer" but in a negative fashion.
Modern jitter reduction techniques are really great, and far better than prior to 2000, however it is still possible that a really bad upstream component can introduce such bad timing effects even very good jitter reduction systems can't compensate for it. Is it worth $30,000 for a streamer? Probably not! :)