BTW, that's an interesting discussion: http://www.audiocircle.com/index.php?topic=90220.0
If you are really worried that much about jitter, then never use SPDIF!
Amen! It takes a lot of money to get OK'ish sounding S/PDIF, and it mostly boils down to polishing a turd due to a million reasons like:
-glitches when switching sample rates due to the receiver that works in slave mode losing sync and needing to readjust
-jitter and impedance mismatches within the cable, connectors, etc
-out of specs emitters, like the stellar jitter and barely understandable waveforms of Toslink(see
here), or the m2tech Hiface that requires attenuators in order to output a voltage that's within the S/PDIF specs
-the embedded clock that needs to be extracted, and that's never artifacts-free
-reclockers use a single fixed PLL, and that can color the sound quite a bit
Ah well, USB has always had a bad name because most manufacturers would just use $2 chips like PCM2704 or the now ubiquitous TE7022L....but the latter doesn't do 88.2kHz and only has a 12MHz PLL, so 44.1kHz is a jittery feast.
I will never go back to flawed S/PDIF middle men ever again, and I can see why more and more manufacturers go async USB only(using low ppm clocks) connected to the DAC chip(s) via a short I2S signal path. S/PDIF has always been sub-par and it's pointless to use...much like how PCI is starting to disappear from motherboards layouts.
To get back to the DP1, I'm kinda having a hard time finding recordings that provide enough resolution for its output stage ^^
This one very much does, the SQ is out of this world: http://www.amazon.co.uk/Signing-Off-2CD-DVD-UB40/dp/B00428CPTU/
But this one promised "remastered from the master tapes", and it sounds like it was recorded through a SoundBlaster: http://www.amazon.co.uk/Move-Up-Singles-Anthology-1970-90/dp/B0000259T3