I can't believe this. I'm siding with the audiophile believers in a debate about audibility!

(Normally, I am a skeptic and disbelieve 90% of the differences people speak about. I believe it's the placebo effect in many many cases.)
As mentioned I did a blind test of my old CDT vs SB3 both feeding via S/PDIF into my old Sony DAC. Very old equipment (apart from the SB3) but my listening impressions blind and the listening results pointed to a real audible difference. I'm pretty sure it wasn't just in my head since I heard pretty consistent differences blind, and I chose one transport consistently. Given that both transports were just passing 1s and 0s to the DAC the differences must have been read errors (by the CDT) or jitter.
So stating "it doesn't make a difference" is a bit of a blanket statement. Maybe,
with modern equipment jitter isn't audible. But that is not the same as saying jitter is never audible in domestic replay. I can't prove it but I feel I have good justification for this view.
Darren