If someone with the proper equipment and willingness to spend some time on the matter would connect some T&M acq/rec equipment to the SP-DIF output of a SB and a said High-End CDP, playing the same material (perfectly ripped for the SB) and then post somewhere (or better here) the synchronized traces for all those interested to be able to see what the differences eventually look like, then maybe some ink would be spared.

M kit : G08 502 557 507 2xDSP5k