CD Transports

If the DAC has good jitter rejection the transport doesn't matter too much as long as it is bit perfect.

If the DAC is affected by the jitter in the SPDIF stream then a more expensive transport might give you some SQ benefit (only if more expensive equals lower jitter on the digital outputs).

I'lm looking at the reasonably priced Bel Canto CD3t, and comparing it to the PS Audio Direct Stream Memory Player.  The DAC is PS Audio.

If you own the Direct Stream DAC, then you have a device which uses a FPGA for excellent jitter reduction. 

I posted this response on your other thread that asks roughly the same question -

A few months ago I had the same decision point (transport v dac). After a lot of research and listening to different transports, I decided to go with a an Onkyo CD changer for approx. $140 (gf likes changers) as a transport only with a digital out going into a separate DAC (at that time a Jolida tube DAC).

I listened to Cambridge and an Oppo units (used as transports) and compared it with the Onkyo and could hear no difference into the same external DAC, so I decided spending money on a (more) expensive transport was not worth it to my ears.

I'm no expert, but I have read that the only real issue to be concerned about with a CD transport is jitter. Using this thinking, most newer DACs reclock in the DAC itself, so jitter from a transport would be (generally) immaterial if using a newer DAC. If using an older DAC, you could consider a reclocker.

In any event, I couldn't hear a difference in transports. YMMV, IMHO, etc.