Digital theory shows that transports all are equivalent, especially with modern DACs that control jitter very well. However, my experience has been that transports make a large difference in the sound from any DAC I have used.
Why do transports make such a difference? Everyone will have a reason, but I don't think any of us knows for sure.
I had a 260D (sold in favor of playing files) and thought it was a very good transport, so yes, I think it would be a good choice. Better than the Rotel? Never having tried the latter, I don’t know -- but I suspect yes.