My experience:
I was using a Rotel dedicated transport with an Adcom Dac years ago.
When i bought a new Sony SCD777ES I compared it to the Rotel/Adcom combo.
The sound of the Sony SCD777ES was much better than the Rotel/Adcom combo.
But the sound of the Sony digital out to the Adcom DAC was about the same quality as the Sony via it's own dac.
I sold the Rotel, and felt embarassed to be selling it, as it sounded so poor in relation to the Sony.
(when I bought the Rotel it was the best sounding of what was available)
So from one experience i have to say a quality transport can matter if you have quality components in general.
I was using a Rotel dedicated transport with an Adcom Dac years ago.
When i bought a new Sony SCD777ES I compared it to the Rotel/Adcom combo.
The sound of the Sony SCD777ES was much better than the Rotel/Adcom combo.
But the sound of the Sony digital out to the Adcom DAC was about the same quality as the Sony via it's own dac.
I sold the Rotel, and felt embarassed to be selling it, as it sounded so poor in relation to the Sony.
(when I bought the Rotel it was the best sounding of what was available)
So from one experience i have to say a quality transport can matter if you have quality components in general.

