Whoever thinks a DAC is much more important than a transport has not played around with too many DACs and transports. You can have the best DAC in the world but if you feed it with a so-so transport, the sound is going to fall way short of what the DAC can do. Funny thing is that there can be pretty big differences in even very expensive transports.
Many times big bucks does not necessarilly buy you a better transport either. One of the biggest upgrades I have done in recent time was a transport upgrade. I tried out several transports (one that retails for $5k, one that retails for $4.5k, and one that retailed for $3.5k new that had $850 in mods). Which one did I like the best? The one that was $3.5k new that had $850 in mods was the clear winner (and not by a small margin).
Anyway, I am not going to say that a transport in more important than the DAC. I would put them at 50/50 with the digital cable being very important as well.
Other transport mechanisms that are good:
Phillips CDM12 top mechanism
Sony's top mechanism
KF
Many times big bucks does not necessarilly buy you a better transport either. One of the biggest upgrades I have done in recent time was a transport upgrade. I tried out several transports (one that retails for $5k, one that retails for $4.5k, and one that retailed for $3.5k new that had $850 in mods). Which one did I like the best? The one that was $3.5k new that had $850 in mods was the clear winner (and not by a small margin).
Anyway, I am not going to say that a transport in more important than the DAC. I would put them at 50/50 with the digital cable being very important as well.
Other transport mechanisms that are good:
Phillips CDM12 top mechanism
Sony's top mechanism
KF