The sound of a CDR is closer to the iPod than the original CD, fairly close actually. But not quite all there. Close enough where changing out digital cables has the larger impact.
The Esoteric DAC slaves to the clock in whatever transport is being used. Unless that transport is an Esoteric in which case you have the option to slave the transport to the DAC clock via an extra word link cable.
Or, if you have both the Esoteric Transport and DAC you can slave them both to the external Rubidium clock.
In my case, when listening to a CD or CDR both the DAC and Transport are slaved to the Esoteric Clock. (0.05 ppb accuracy)
When listening to the iTransport/Esoteric combo the Esoteric is slaved to the Wadia clock.