Placebo is a powerful thing... But seriously, it would be interesting to do the blind tests, and then if there is really an audible difference (demonstrated by statistically being able to differentiate both units), then compare both unit's output.
Thing to note, the squeezebox is a wireless device so the amount of jitter might be exponentially more than a regular DVD player or DAC... Or there might be some other factor which might influence the results...
As I said, all blind tests I've seen seem to indicate that there's no difference to be heard. That's worth dozens of articles on jitter and dozens of folks who claim they can hear the difference...
Axiom portable DVD player vs Mark Levinson No39
http://translate.googleusercontent.c...G5Zy7ieQMKiWHQ
Digital reader Einstein Last Record Player ($ 4,500) vs Laptop + m-audio sound card
http://translate.googleusercontent.c...XkRHihE91NFe7g
Pioneer DVD player vs 12000 Euro Oracle player
http://translate.googleusercontent.c...MYHiu-NuhlDhWQ
Sony DVD Player DVP vs Wadia 6, 20-bit VRDS
http://translate.googleusercontent.c...BlOVbSOJX48FAA
http://translate.googleusercontent.c...UnXJ4piq1XwQIw
http://translate.googleusercontent.c...cPLGl-uGZKsltA
http://translate.googleusercontent.c...C6AIsibz2WK8HA
http://translate.googleusercontent.c...iS780nKUI-HyeA
I can sum up the results of all the above tests with 2 words: "no differences". So jitter doesn't seem to make an audible difference, not saying it doesn't exist or doesn't have a measurable (yet inaudible it seems) effect, but people couldn't tell the cheapo DVD players apart from the uber ridiculously expensive overkill cd players out there... Food for thought? Jitter me this...