I heard a prototype of the Naim DAC at last years Bristol HiFi Show, from the reviews that I have read, and from what people are saying on the Naim Forum, it sounds even better!.
I would describe the sound as being very transparent and neutral, expect it doesnt sound bright, and sound very whole, everything in its place, oh yeah and the normal naim thing for pace, rhythm and timing.
I really, really want one!
As for all transports sounding the same, from what I read that isnt true. People on the naim forums, are saying ever transport sounds different, but many reckond Cyrus SE drive, is a good value one, for £ v Sound.
The fact its zero jitter, is irrelevent. i think the different in transports depends on how well it is reading the data off the disk ./ harddrive, as CD players do have error correction systems in them that insert the missing bits where it has miss read / disk is scratched. I think it also depends, on the quality of the digital output.
for that reason, when funds allow, I plan to build my own music server, using a decent CD rom drive and software for ripping from Plextor (about £80) expensive for a CD ROM drive, but its meant to be a quality one. and also plan on buying a decent soundcard for a decent digital output (about £130).
If I'm going to spend weeks ripping my CD collection, I guess its worth spending a bit of money to make sure i've got the best possible rips, without spending thousands
decent sound card about "14