Transport - does it matter to the sound at all?

I wanted to start this thread, to gain some insight into peoples experiences on this subject.
My view: From the outset of CD and digital media, we were force fed the view that 'its digital so always sounds the same whatever' ideology. Remember the jam on the cd, and it doesn't skip. Since these naive beginning we quickly found out it did matter, and the quality of components, interconnects (its wire isn't it so doesn't affect the sound?) and design DID affect the sound. So I firmly believe that a transport does affect the signal quality and final sound output in a big way. There are transformers, capacitors, boards, wires, all the components that have such a bearing on quality output on all the other components in a system. And the motor, the bearings, the transport mechanism, jitter correction, noise, damping, vibration from itself and speaker interaction ALL will affect the sound.

My question, what are the views on this balance between cost on a DAC and the transport. Are many of us getting it wrong bolting on Sony DVD players to high quality DACs? And are many of the 'quality transports" out there just re-boxed philips units. It does appear very few manufactures build their own transports aka Meridain, Linn and Naim to mention a few.

It would be great to see a high quality transport kit out there, which would allow a full transport and kit DIY project, with mods and part upgrades available at an affordable price.

I haven't the money at present to upgrade my DAC, which is an upgraded Audio Note DAC 1.1 and Zero transport, but I am very happy it at the moment as it was a huge jump over oversampling units I had owned previously.