jitter

Jitter results from timing errors both in recording and reproduction. Top studios therefore run superior clock sync. In reproduction clocking (Ocxo or rubidium) can make a major difference if the dac allows for it. This particularly applies if dac and server are linked via asynchronous USB. The assertion that modern dacs don‘t create jitter is non-sensical; stanalone quality master clocks alone cost in excess of $7K, those are not contained in $3-5K Dacs.

@erik_squires 

Your statement on master clocks is somewhat contestable: interestingly leading dac manufacturers like DCS, MSB or Esoteric offer master clocks for their top of the line stacks. See my comment on the cost/benefit aspects of built-in vs. external clocks.

I have heard dcs Vivaldi with and without masterclock and the difference isn‘t small.  Similarly adding Cybershaft or Antelope clocks to a number of top end dacs (where pos) yields significant improvements. The effect is particularly pronounced in soundstaging and separation of instruments in terms of attack and decay. Sigital is all about timing and the Ed Meitner argument on cable loosses isn‘t born out in my experience.

@bobbyloans 

There is actually a simple way to find out: buy a cheap $100 clock on alibaba and if that is an improvement, the more expensive clock will be more so. The Gustard from memeory takes a 10mhz master clock, those are broadly available.