Here is why transport matters
CDDA Paranoia Frequently Asked Questions
Key points are:
1.The audio CD is not a random access format. It can only be played from some starting point in sequence until it is done, like a vinyl LP
2. When the CD is being played as audio, it is not only moving at 1x, the drive is keeping the media data rate (the spin speed) exactly locked to playback speed.
3. A typical desktop PC does not have the kind of I/O throughput required for jitter free payback.
4. Faster drives of today's PCs are often prone to vibration and alignment problems. Because audio discs have no headers in the data to assist in picking up where things got lost, most drives will just guess.
Edit: An audio CD is played at a speed of 75 sectors per second, which results in 176,400 bytes per second (1.34Mbits/Sec). A PC cannot playback continuously for 60 mins without incurring microsecond delays/variations in reading. Hence I guess the change in rise times for the bits coming in to the DAC affect the subjective perception of sound in the human brain.
Another tidbit that explains just how sensitive our hearing is: Just as two eyes can see in three dimensions, two ears can also "see" the placement of a sound in three dimensions as well. This stereo effect takes place with a resolution that is far beyond the 20,000 Hz limit of today's audio equipment. In fact, two ears working together can resolve as little as 5 micro-seconds in phase difference. That is one cycle of 200,000 Hz, or just 5 thousands of an inch at the speed of sound. This is how subtle the phase/timing information must be for the total hearing system to accurately locate sounds in three dimensional space. (
http://www.auricalabs.com/aurica/)
HTH
Regards