I tried something today "Fidelizer"
J-River and Jie Extreme sound same after my computer "fidelized" with this small free application.
Last night, I recorded on a different computer the spdif and play the same song with foobar, j-river mc18 and jie. I didn't see any differences except occasionnal bits not exactly at the same place (very near). This variation is probably caused by soundcard imprecision or something like that.
What I don't know it's why when I do file compare, bits are not the same. I make sure to synchronized the files ... any idea someone ?