If jitter were measured I would expect the order to be something like this:
PC/MAC - poor - lots of electrical noise in the computer to cause problesm
External soundcard - better - detached from the main noise source
Traditional CD players - better than a PC/Mac unless using a specialised card
WiFi devices - even better - completely decoupled from any computer noise
High-End transport - better again due to components and architecture designed for low jitter
Modified WiFi - best - so little already in a wifi device which can cause noise - so once modified to squeeze(box!) every ounce of performance they beat high end players
Mark