You can read about Wadia?s clocklink on their site:
http://www.wadia.com/technology/clocklink/This approach is adopted by many top CDPs, not just Wadia.
This will help understand why PC/MAC does not sound as good.
What is needed is further reduction in jitter at the source, so that the jitter reduction methods DACs employ can bring it below the audible level.
And that reduction on PC/MAC or whatever Media Server can be achieved by addressing the shortcomings of computer environment.
It is all in design and execution.
Some parallels, poorly executed amplifier may have published and largely meaningless measurements like THD at 1kHz that are arguably below hearing threshold, yet it will not sound good at all when compared to another well executed amplifier with the same measurements (although closer look at measurements not limited at 1kHz may reveal reasons for poor sound).
Unless of course someone falls into the ?all amplifiers sound the same? camp, such person will argue till the end of the world that it is all the same.
Same with argument on VBR MP3 versa lossless.
Add on top of that the perception, for someone the difference in performance between best PC transport and CDP is not worth mentioning, or so minor that it does not outweigh the convenience of PC.
The conclusion you quoted clearly states that there is no consensus about audible threshold for jitter, and that it depends on both the level and the spectrum.
There are those that talk about jitter of few ns being acceptable, this just shows their ignorance.
Is Stereophile review for you an indication that 300ps is not audible?
They list players and measurements that are ?good enough? for hi-rez audio playback, nothing more.
How do you draw conclusions from their review that PC based transports match performance of top CDPs and that you need sharp ears to hear it?
You do not need sharp ears, just an opportunity to hear it.