If the transport has a true 75 ohm output impedance, the cable is 75 ohms and the input on the DAC is 75 ohms, you won't have any reflections. If you alter one of the three variables there, you will have reflections. As such, this can be system dependent.
Having said that, you can enter any impedance that you want into the above equation. That is, rather than 75 ohms, you can use 50 ohms or 110 ohms. So long as the impedance remains relatively constant along the length of the signal path, you won't run into major problems.
As a side note, there is a LOT to be said for impedance matching in an audio system, not just digital gear. Some manufacturers are smart enough to realize this and have developed systems from stem to stern that take this into account. Not only are the variables of interconnects drastically reduced, transient response and linearity are improved. Most of these designs are tall cash though as these folks are charging for their knowledge and skill. Then again, what requires "brain surgery" on the part of most audio engineers is something that folks working in RF knew long ago i.e. impedance mismatches are not beneficial to system performance. Sean
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