I think the main things about transports are that it has low/no jitter, and that the SPDIF output is a true 75ohms. From my understanding, the low/no jitter thing is mostly impacted by the clock, the actual transport mechanism and laser, as well as the power supply. I guess that's just about everything!
The true 75ohm thing is hampered immediately by the use of RCA jacks, which are not true 75ohms. I've definitely found that even just using a BNC connector on the DAC side of the digital cable (while still using RCA on the transport side) to be better. Also, per Steve Nugent's article on Positive-Feedback.com, using a digital cable of 1.5m or more also helps reduce the impact of signal reflection on jitter going into the DAC....
One DAC manufacturer told me that he prefers DVD players as transports, because the laser mechanism is more accurate, so using it on a regular redbook CD will result in a better read. He also said that about an SACD laser reading redbook CDs...