Doesn't that depend on which specs you read.... and which ones really matter?
When we're talking about an analog signal, there are all sorts of variables, and different people place different priorities on each.
When we're talking about digital data (like what comes out of a CD transport), it all becomes a lot simpler.
What's on a CD is just a file with a list of numbers in it.
There are only two "relevent" specifications.
The first is whether the numbers themselves are correct (that one is a simple "yes or no").
The other is how accurately the timing between the numbers is delivered (the timing is NOT recorded on the disc; it is re-created by the player itself).
IF you're connecting your transport to something that re-clocks the data, like a DAC with a re-clocker, or you're ripping it to a PC server,
then the ONLY thing that matters is the numbers. In that case, unless one or the other is defective, the digital output of a $30 player IS
ABSOLUTELY the same as the output of a $30,000 "CD transport" - and anyone who says differently is pulling your leg.
They both play the disc and give you the numbers that are there. Since the timing doesn't matter, the discussion is over.
Since the timing isn't stored on the disc, then something, either the player of some clocking device, must re-create it.
It seems to make very little sense to NOT re-clock the data at the DAC since, by doing it that way, you are pretty much deliberately
making things so any defects in the transport or the cabling will make the sound worse.
(Remember that it isn't even theoretically possible to somehow make it sound better than it would with a good clock and correct data.)