You seem to derive inordinate pleasure from being disagreeable. I say black: you say white. Leaving aside personal issues (and for you, this seems to be weirdly personal), the entrance to the rabbit hole is marked:
Bit-identical transports sound different: enter, or leave?
If you deny the existence of the rabbit hole (avole, basil, sonddek) or claim that the entire industry of cutting edge researchers beavering away mixing metaphors in it are all insane, then frankly you're claiming the sky is green. It's not about me, you know.
If you acknowledge that bit-perfect transports differ, and have spent more than a few seconds thinking about why, you're in the rabbit hole: even if you don't like the company you're keeping. You appear to be a rabbit-hole denialist, sq225917!
As Steven Stone notes in this, and last, months' comprehensive review of digital transports and DACs, there's no such thing as a DAC 'so good' it makes this irrelevant. It depends on where you set the bar, how you value your sanity, and whether you're inured by the IT mindset so thoroughly you haven't yet considered the computer as part of a differently-sensitive audio system.