As Pete said...but IF the data stream is presented to the DAC with the same timing and same interfering noise, then I see no way it can sound different. That is a huge IF though, and I have no evidence to the side-effects of different mechanics on the output devices. There may be many effects that do get through to the output too, but have no effect on the sound.

As someone who's spent 20 years working around digital control and data acquisition systems at 10-100 times the frequencies used here, though, I find it surprising the audio industry has so much trouble with this (if it actually does).

(And now the discussion has move on to the more interesting aspects of characteristing the timing errors...don't bother coming back with simplistic statements of peak jitter values - I'm sure they make sense in marketing literature, but doubt they're of tremendous use elsewhere)