Sure, but here we are talking about comparing the digital output of two (or more) different CD transports. That was the question asked.
As long as two different CD transports output the exact same binary data stream to the DAC, there is not going to be any impact on the sound. Hence my document analogy; if the printer receives the exact same binary data file, the print-out will look the same.
CD transports may differ in their error handling of problematic CDs, and in the amount of jitter on a synchronous output like S/PDIF, but assuming the CD is good, and the jitter-induced small lift of the noise floor being well below audible levels, the sound will be the same.
The sound may well be perceived to be different, but that's a psychoacoustic effect no different from me perceiving my music different when I close my eyes.
There may be noticeable problems if you use a really bad USB cable on USB audio, due to the isochronous nature of the data stream not allowing for data packet resending upon packet loss or corruption, but that would be an equipment fault.
There may also be isolated cases where a CD transport with a very noisy ground or power line on e.g. a USB out, and a DAC with poor noise rejection on the USB input combine to make for a noticeable difference, but that would be an unlucky exception of combining two poorly designed devices.