For a digital-only device, apart from differences in DSP (up-sampling, resolution enhancement, etc.), it's the engineering implementation which ultimately affects jitter. Look at it this way: you might have the best possible clock on your circuit board, but if the circuit board *itself* is polluting the clock signals...
So for a digital only device, is the answer just jitter? An 818 is better at dealing with jitter on inputs and internally than a 565? I can believe that it would be, but it would seem surprising that it has that much effect.
For a device with analogue outputs, all of the above applies, but also the quality of components and implementation of the DAC. For example, Meridian tend to favour multi-bit delta-sigma DACs, which means cleaning up the associated ultrasonic noise and doing so with minimal damage to the phase of the actual music signal.
If there's DAC's involved then I totally get it, different implementations can lead to different outputs, it's when all the processing is digital that I'm a bit confused.
One of the selling points of Meridian is that the signal is preserved and not coloured by the components due to being digital all the way to the speaker, but if the signal is not coloured then why would there be any differences, even between current gen products, like the G65 and the 861?
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