Re jitter - I would suggest it is known to exist and matter, but whether
it matters in your setup depends on what the designer has done to the
individual components you have.  Many modern dacs like the benchmark do
some form of reclocking to minimise jitter and hence don't drive the dac
conversion from a simple recovery of transitions on the spdif line. 
Hence they are far less sensitive to transport jitter and poor spdif
transmission lines.

The Benchmark appears to be a well engineered, but relatively standard
implementation of asychronous sample rate conversion - some details at:
http://www.diyaudio.com/forums/showthread.php?s=&threadid=8078&highlight=

BTW - diyAudio's digital board is a good source of debate about jitter
and all things digital.

Also while I am at it, there has been some debate on AA's computer
audio asylum recently about doing resampling in software due to the
improved algorithms that could be run - see:
http://www.audioasylum.com/forums/pcaudio/messages/4690.html
This won't help jitter, but is interesting - perhaps slimserver could
do some upsampling...

Adrian


-- 
Triode
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