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An undeniable truth so if your digital audio chain is bit perfect, it is perfect.
One bit is not more beautiful, better polished, etc than any other.
This argument is true but not right because it leaves the other half of digital audio, the time, out of the equation.
Digital audio on a computer is PCM (Pulse Code Modulation) audio.
It are samples ( the bits) taken with a fixed interval, the sample rate.
Play back is converting the bits to analogue and this must be done with the right sample rate.
To generate the sample rate you need a clock.
A clock is an analogue device, precision can be very high but never perfect.
These tiny variations in the sample rate are called jitter.
If jitter becomes to high, it becomes audible.
The bits might be perfect, the timing will never be.

Source: dCS
More about bit perfect jitter.