I have no idea what filtering approach Schiit is using. At all. Seems it's proprietary secret-sauce kind of stuff. Haven't even heard the product. Only read a few bits of information about it here and there. Pertinent to Mike's post, which you replied to, I found this:
http://www.head-fi.org/t/701900/schiit-happened-the-story-of-the-worlds-most-improbable-start-up/900#post_10484437
18,000+ taps is a lot of taps and more than jitter I would be concerned about bit-width precision. However, I think the ADSP-21478 (which I think Schiit is using) supports 32 bit fixed and 32/40 bit floating point operations, on top of FIR, IIR and FFT accelerators. That's kind of a lot of overkillness there IMO (hell, for all that I know, the processor may support double precision 64/80 bit operations, but I'm not familiar with it).
I guess I'm not seeing the link between Mike's comments and the jitter concern. Unless you are saying that timing error due to jitter causes the world to be a bit less than perfect. But that would be down the chain in the digital to analog conversion. I thought Mike said:
"
Digitally, it takes nothing away from the original information..."