Any decent digital source will sound pretty much alike (the SB3 is
decent and from what I understand the TP is very decent).

I imagine it would be possible to hear a difference between an SB3
(analogue outs) and Transporter in the right system playing the right
recording. But this difference would likely be less than the difference
between any two randomly chosen recordings. Recording quality varies a
lot in practice and is most often the limiting factor. I doubt the
story would be much different with any given DAC, and if it were a good
DAC the difference between it and the TP would be even less audible.

At the last hi-fi show I attended the 'sound of the show' for myself
and my audiophile friend was a system fronted by an old DVD player and
an old Cambridge integrated...the speakers wove the magic. (We didn't
know this fact when we voted for it, we found out afterwards.)
Darren


-- 
darrenyeats

SB3 / Inguz -> Krell KAV-300i (pre bypass) -> PMC AB-1
Dell laptop -> JVC UX-C30 mini system
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