The whole transport issue is an interesting one. What is optimal?
Transparency, I would say. You want a transport to faithfully transmit the data to the DAC, right?
If I had two digital transports (hardware or software) and they sounded different, I would think something is wrong with one or both of them.
For better or for worse, I have always noted sonic changes with transport changes.
This is a case in which I think you would find blind tests most useful. Maybe you will confirm that you can hear the differences, or perhaps you will find that you don't, and can stop wasting time and money on things that don't matter. It's a win-win!
This is certainly not something I wanted to experience in an already complex and bitchy equation.
When we talk about the many cognitive biases that humans suffer from, it isn't limited to what we
want to happen. Yes, that can influence the outcome, but it's certainly not the only factor. We can also be influenced by the suggestion in the audiophile industry that if we don't hear these differences, something is wrong with our system or our ears.
But in a lot of anecdotal accounts, I think there probably are differences that are heard. Maybe there's a very small volume difference, or a difference in mastering when comparing resolution, etc. In other words, not eliminating all of the variables. What about getting up from the listening chair and making a change? Does your head return to
exactly the same position? If it's an inch to the left or right, the frequency response will change – often drastically. If a listening test is uncontrolled, we have no way of knowing.
Proper listening tests combined with measurements (like what Amir posts here) help us keep the industry more honest. There are companies which prey on the audiophile's misunderstanding of how digital works. As consumers, we should require intellectual honesty of those who attempt to sell us solutions to unclear 'problems'. If they claim lower noise, we should be skeptical until the measurements show that.