I think this really depends on your dac.  I can tell the difference
between different transports.  But then my dac has a simple spdif input
receiver [very common crystal 8412] with standard loopfilter - this only
attenuates jitter above 25Khz.  Adding a new clock to an old cd
transport was noticable with this.

More complex dacs attenuate jitter much more (in the digital domain
using async resampling or by secondary plls with much tighter loop
filters).  With these any jitter on the spdif line should be much less
noticable...


-- 
Triode
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