That seems to be at odds with a lot of technical analysis on the subject. The interface between the transport and the DAC is one chain in which jitter can be induced -- whether that interface is toslink or coax. Hence the terms "cable-induced" or "line-induced jitter" that have become part of the digital audio lexicon.

One resource I came across that seems to be devoted to this topic is: http://www.jitter.de/english/what.html

A more lengthy white paper entitled "Towards Common Specifications for Digitial Audio Interface Jitter" is also available as a PDF on that site: http://www.jitter.de/pdfextern/towards.pdf

Not exactly my type of reading mind you, but may be useful for tech-heads out there.