I have only evidence of one DAC, the Benchmark DAC3, that is generally immune to incoming jitter
It’s J-Test shows jitter reduction at >-148dBFS, amazing. However, the $77 Topping D10’s J-Test shows reduction of jitter down to -128dBFS. So, if they hear no jitter on the DAC3 and do hear jitter on any other competent DAC, it’s simply placebo, as our hearing in even a treated room is not better than 100dB.

