When using a DAC does the cd player really matter?

why is a "file-based transport" system better? Don't you have to use a transport - or worse, a computer cd drive - to read the digital data into the files, wso the file then contains all the same errors? In other words, the file is no better than the transport/cd drive you used in the first place?

IMHO the DAC is much of the sound presentation and much more important that the transport

thanks for the responses guys. my plan is to use a ps audio digital link 3 with the level three mods. from talking to a few people they say that it makes redbook cd sound like sacd. so i was hoping that i could avoid having to buy a "good" cd player. i am currently using a sony dvp-ns900v that was supposed to be modded by tube research labs (trl). but i am having second thoughts about doing that and going instead with the ps audio dac.

I kept my Jolida CD100 and added a PS Audio DL III. What a difference in sound. I think you will be very pleased. When $$$ allows, I too want to see what Cullen can do with mods. You can also add a computer via USB or second digital stream via Toslink. A great machine.