Only in consumer audio ;-)
You have to work realy hard to come upp with something worse than standard SPDIF.

But if you have a "real" computer bus eg ethernet,
would jitter realy aply ? You don't send in real time you check and error corects the data packages, buffer and put them together the way they meant to be, so then it will be a factor off buffersize and the time we are willing to wait.

My stuff G98DH, G68J, DSP5200 ,DSP5200HC, DSP3100 HD621,AC11 , REL Stadium 3 Squeezebox Touch, Pioner BDP-LX71 ,Humax CXHD 5000C