Phil's patient explanations are very good. I think the OP is assuming that the DAC's dejitter circuitry is perfect. I dont think it is, unless it so happens to have a FIFO memory based buffer for the input data and reclocks it out. Also, please note, that it is also possible to reduce jitter in mechanical transports/CD players, but it is much easier (for eg. in terms of overall cost of the device) to achieve this through a server model. Ideally, if a transport has very low jitter it is possible that it will beat probably a stock Squeezebox (and they do, the Squeezebox is not the ultimate in a transport, even though I own one).
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