I don't think it's possible for a listener to decide what is spoiling the sound of a DAC, all he can say is that it does or doesn't sound acceptable.
I'm no expert although I am surrounded by them and they tell me that Jitter isn't an issue with CD players and can be only at the A to D and D to A stage of a system where the HD/CD and the DAC are in separate boxes, however most modern DACs are sold as having a high immunity to jitter and we've compared the Evaluation Boards that Manufacturers provide to help companies like us to design our own properly. On the most revealing systems we find it almost impossible to tell them apart, they all sound very good indeed and almost identical, which isn't surprising considering that they are all 24 bit devices and exceed the 16 CD spec by quite a margin.
What this means is that all digital sources, given a good DAC, should sound virtually identical, but they don't and the reason is not the DAC's but their implementation. They may have a bad layout, who knows, they are susceptible to RFI and out of band hash as are pre and power amps, which means that not only must the DAC be right, but the rest of the kit as well.
When we still made a CD player I submitted one for review to What hi fi and they gave it four stars because it was "extremely detailed and sweet sound but laid back and lacking the attack and excitement of others in the group". In fact ours sounded exactly like the Evaluation Boards supplied by the DAC manufacturers and the others had more distortion. I was livid and now warn people not to put too much faith in reviews.
In short I'd forget jitter and concentrate on finding a good sound and to that end you might be interested in an article on our website which is design to help you deal with the pitfalls inevitable in subjective assessment of sound quality.
http://www.avihifi.com/assessinghifi.html
Ashley