My experience is that there are quite audible differences between various CDPs used as CD transport. There might well be similar differences between PC transports as well.
The issue with PC transports to my mind is that neither pcs nor sound cards are really designed keeping only digital audio output in mind. Most pro sound cards are recording oriented while PCs themselves are multipurpose machines. While theoretically one should be able to match the quality of a world class CD transport with a pc, practically this is difficult.
Of course, I can't prove anything, but I am of the school that says data is data --- But, assuming a digital output*, that data must be formatted according to that protocol of that output. If a difference can really be heard between the spdif output from a PC's cheapo onboard chip and the spdif output from an expensive soundcard, then there must be a difference in that spdif data. Otherwise...
Can someone explain the digital outs of different devices sounding different with SAME DAC and SAME speakers and interconnects?
...no. Well, I certainly can't!
Probably I'm more of a PC/computer person than a HifFi person, having worked with the things for a couple of decades, and I don't admit that the bits arriving at the sound board/chip on the PC can vary. Computers have a tradition of accuracy!
It is a mystery to me. It is something of a theoretical mystery, as I use analogue out anyway, not digital --- but the whole area of computer audio still interests me.
*Assuming an analogue output, then we have all the variety of sound possible with any range of sound equipment. It becomes our source, and sources vary. Although (there is always a but, or an although!) there is a great demonstration of the "differences" (ie lack of) between a budget card and an expensive dac, and also a great demonstration of the transparency of said budget card, achieved by showing how little the sound has changed after multiple-generation copies in/out of the card. All that done by Ethan Winer, I've probably posted the links...