On the shootout that I attended, there were several different transports but everything was CD quality. Too long ago to remember the brands.
On my system, we used a Denon transport and a Sonos ZP90 both with CD quality files (16/44). The transport sounds better than the Sonos but the DAC's do a good job of jitter reduction. Probably a modded Sonos would be better but it's hard to say. Both Bryston and Benchmark say not much better.
My other source is a dedicated Media PC that contains a Lynx AES-16e soundcard and J River Media Center as a player. I can use it as a transport or play digital files from the hard drives up to 24/192. With the Bryston, the sound is fabulous.
On my system, we used a Denon transport and a Sonos ZP90 both with CD quality files (16/44). The transport sounds better than the Sonos but the DAC's do a good job of jitter reduction. Probably a modded Sonos would be better but it's hard to say. Both Bryston and Benchmark say not much better.
My other source is a dedicated Media PC that contains a Lynx AES-16e soundcard and J River Media Center as a player. I can use it as a transport or play digital files from the hard drives up to 24/192. With the Bryston, the sound is fabulous.