CDP vs DAP

I love to write a sentence like these, 100% unintelligible except if you visit audio forums too often.

You have made a bit perfect rip of a CD.
You play it on the CDP (Compact Disk Player) and you play it on the DAP (Digital Audio Player) and you have both connected to the same DAC (Digital to Analogue Converter), is it possible that they sound different?

 

To compare them properly, everything should be the same, the only difference should be the two sources.
If you have an integrated CPD (a transport and a DAC in one box) and you connect the DAP to the digital input op the DAC you are not comparing properly.
The transport and the DAC are internally connected using the I2S protocol and this is jitter free by design (both the signal and the timing are provided to the DAC as a word).

The DAP is connected by S/PDIF so the jitter generated by the DAP is processed by the DAC.

 

If you have a separated DAC and both the CDP and the DAP are connected by S/PDIF then you have a true comparison.

If you do hear differences this can not be due to the audio signal (bit perfect so identical in both cases). The only explanation is the difference in the timing (jitter) or the famous placebo effect.