On ?taming harsh digital files?, you do not address problems of such nature in pre-amp, but again at the source, your digital frontend should provide decent analog signal to the extent possible considering the limitations of technology, and assuming the problem was not with the recording in the first place. Pre-amp should be as transparent as possible, not to ?tame? anything. I am not seeking colorations.
On jitter reduction, there is no 0 jitter, never will be, not in this universe.
Claims of 1ps are stretched as well, if that was true I believe it would present a value below audible threshold, yet you hear differences between different sources.
If this attenuation method works so well and no matter what signal you bring at the input you end up with 1ps, would you not think that all sources should sound the same?
You got to be a skeptic when wondering through all the marketing material in search for the right equipment.
The "tame digital harshness" is of course Bose-esque PR for the masses. It's a Class A tube preamp, end of story.
I was referring to the fact that Bryston uses the same terms: re-clocking, low jitter, etc.
You seem to reaching for something truly elusive. How long does a piece of equipment stay in rotation in your system? 
What equipment are you using now? I would still like to hear how you ABX'd various OS/PC sources; how many at a time? Or was it from memory (subjective). You have made a lot of empirical claims, yet it's not clear what other equipment/validity controls were used in your purported random experimental design.
DC
Using terms is not an issue, I am not saying that reclocking and jitter attenuation are not happening, just that claims of complete jitter removal, or removal to such low levels are not objective.
You have to ask yourself why sources sound differently if jitter was removed to such low level.
And how do you measure such low level of jitter?
Stereophile review that you posted link to talks about resolution limit of the measuring equipment used.
What I am looking for is not elusive, what technological obstacle is there to bring the performance of PC based source to the level of best CDPs? None, it will happen sooner or later.
Here is again how I arrived to the conclusion that PC based transport does not match CDP.
Rig consisted of PMC IB2, Bryston BP26, Wadia 581i SE (tried both into the pre-amp and directly into amps), PC based on Zalman TNN-300 (no fans at all, just heatpipes and heatsinks), 2.5? low power consumption HD for OS, 3.5? low power consumption HD for wave storage, Lynx L22 soundcard, native ASIO support, all non-esential HW disabled (USB, Fireware, NIC, etc.), no CD/DVD (ripping done on another PC), all non-essential services disabled, the lowest achievable XP OS footprint, Steinberg Wavelab used for playback. PC 100% dedicated to just one function.
So I take good recordings, good quality CDs, rip them, transfer files to PC.
Play the same track from Wadia tray, then from PC into Wadis?a digital input.
Tray is better.
Burn the same track on CDR, play it from Wadia tray.
Tray is better.
End of story.
The only explanation is jitter, again read info on clocklink, and on double PLL implementation on Wadia I/O board.
As much as it is desirable to do DA conversion outside of hostile environment so is generation of digital signal.
In theory squeezebox should work like miracle, but is utter crap, and only due to poor engineering and execution.
Then different digital interfaces, tested in the same manner, CD player with both coax and Toslink into Wadia, Toslink not as good, TV receiver with coax and Toslnk, again Toslink is not good.
Universal player with both coax and Toslink into yet another DAC, Toslink again not as good.
Those that claim the opposite (PC surpasses CDP, Toslink is the way to go, all sources sound the same, etc.) actually never did any comparison, or if they did it was done in different systems, or based on memory.