Of course you need it. The digital interface is always jittery whatever the source.
Is an Async DAC Needed to Reduce Jitter when playing CDs?
I know that asynchronous DACS are useful to reduce jitter when the music source is a computer, but do you get the same degree of jitter reduction with non-computer sources like CD players? Also, does it make any difference if the DAC is R2R or Sigma Delta?