If the DAC has good jitter rejection the transport doesn't matter too much as long as it is bit perfect.
If the DAC is affected by the jitter in the SPDIF stream then a more expensive transport might give you some SQ benefit (only if more expensive equals lower jitter on the digital outputs).
If the DAC is affected by the jitter in the SPDIF stream then a more expensive transport might give you some SQ benefit (only if more expensive equals lower jitter on the digital outputs).