The CEC sounds incredibly fluid and smooth, yet is very expressive, fast and dynamic. It bests the Marantz CD94MKII (CDM-1) in detail, focus, soundstage width and overall smoothness but the CD94MKII is actually a bit more fluid in the highs while being more dry overall. The treble is drier but also more fluid. I know that sounds contradictory but this is how I hear it. The CEC is more continuous but hi hats can be somewhat more coarse than on the Marantz. The CEC is my reference cd transport.
SO WHY DO THESE TRANSPORTS SOUND DIFFERENT?
Bits are bits, aren't they? Well yes, and no. There are pages and pages you could write on this subject but it is largely abracadabra for me too. I do know enough about it to be able to put shine a light on this matter. First you should know that there are many stages between the signal coming from the lens and the signal leaving the player in spdif form. These stages can all have their influence on the sound because in digital, timing is everything, and everytime you change or modulate the signal you risk changing the timebase. Then there's the precision of the clock is very important for the same reason. Also important is the precision of the rotation of the disk. The more it fluctuates, the more faults will be read and the more the error correction has to jump in. Which brings us to the matter of error correction. This is done in several stages, not just one overall correction. The output in spdif form has to be fabricated, it doesn't come off cd that way. The IC that combines clock and data has an influence on the sound, as well as (the presence or absence of) a capacitor or coupling transformer in the spdif output. Simply put, you're not only listening to the pure data, but also to many circuits that are in place after the signal has been read off disc. Actually, you can measure the presence of a capacitor and coupling transformer in the spdif output, so at least that part is no black science:-)
TRANSPORT PLACEMENT AND USE OF HIGH END FEET
This is also controversial and I can understand why. If the quality of any digital signal depends only on timing, why should different feet give a different sound? Well, maybe it influences the way that vibrations are conducted to the inner parts of the player hence causing the laser to mistrack. Or maybe there's more to it than that. But I do know that feet make a large difference to the perceived sound. Soft rubbery feet make the sound soft and slow and hard cones make the sound more delineated and improve transient response.
POWERCORDS AND DIGITAL INTERLINKS
This will not come as a surprise to you by now. After all, if you were a cynic you probably would've stopped reading by now:-) Indeed, power cables make a difference, even when connected to a transport. Why? I honestly don't know. But they do. You can hear the same differences as when they are used for amplifiers and other equipment. Digital interlinks also have an influence on sound. Again, why I don't know, but I know that they do. You can make the sound faster and more dynamic or gentler and more fluid.
CONCLUSION
Transports do have their own sound signature. This is easy to hear. Look for differences in speed, dynamics and fluidity. The differences are perhaps not night and day but absolutely clearly audible. The differences do excist. Whether they matter to you is a different matter:-)