(And yes, the DAC itself also provides a lot of rhythm & timing, not just the digital source.)
I'm not giving enough credit to the DAC. Yes the DAC is very important as far as PRAT. My rub is the sense that too much credit it ascribed to the DAC. I and my friend Ultrafast have spent a lot if time optimizing or digital playback. Ultrafast started a thread on Audioshark about the Digital Backbone. I'm not at his level, but if I were not utilizing the basic foundation of what he posted, I would not have near the quality digital playback I have.
For years I was a pariah on forms, partly due to my love of digital playback outperforming my vinyl. And, well hey, Im me. It took purchasing my STST Motus II TT to get to a level where the very best vinyl I have nuges out the very best digital I have. But its damb close.
As I built out the digital backbone i could clearly hear every step as a positive move. I actually ruined Ultrafast when I had him over to listen to my Linear Soultuon switch. He heard the difference and really went down the rabbit hole. His digital is fantastic now. All his LPS feeding modems, router, switches, gigafoil etc, all his stuff is on isolation stands with StillPoint and Nordost cones etc optimizing their performance. He uses exceptional cables. I have not spent the time to rack my digital on platforms, but I do have dedicated LPS to all my router, modem, switches. I do have Blue Jeans cat 6 to everything. I have basic audiophile power cables to my LPS feed from an OFC cord to a dedicated power strip with Porter Port receptacles. I have performed listenin test with audio friends and we all here the improvement when you add or subtract components.
But still, one of the single biggest component impacts to my digital is my server. I have had 3. Two of which I did a lot of software optimizing. It's stunning how much software impacts the sound. My current server was optimized by Mojo Audio about 6 months ago. WOW. HQPlayer with files off my hard drive are drop dead gorgeous. Absolutely musical. Its not the same with lesser software, lesser hardware. IMO - State of the art digital needs to be purposely optimed from start to finish. Thats my belief.