The last point made by amir is the most crucial of all, and is the reason why the discussion of sources from the context of jitter will only cause arguments to go around and around and around in circles ...8. Note that just because you hear differences in systems, it doesn't mean it is all related to jitter up stream. The local clock in the DAC can also get disturbed by many other factors such as RF, power supply variations, activities in the rest of the device from DSPs to front panel, displays. So you also have local jitter to add to the equation. In addition, you electrical interference from upstream device that shares the ground with the DAC. Again, remember how delicate these signals are even at 16 bits.
Frank