Good question! Popular unit.
I do own a Simaudio 260D transport, and it is very good. Yet with my Empirical Audio Synchromesh reclocking system (see my signature for details) the sound is even better. The transport alone has a jitter of 115 psec, which is good; an Oppo in comparison has a jitter of 800 psec and sounds significantly worse in direct comparison. Yet the reclocker brings down jitter to about 8 psec, which is computer audio level, but without the RF noise problems that often plague computer audio.
Here are my notes from a while ago on a comparison with and without reclocker:
I brought the Synchro-Mesh with Dynamo power supply to my friend Ian. He has the same CD transport (Simaudio Moon 260 DT) and DAC (Schiit Yggdrasil Analog 2) as I have, but otherwise an even more advanced system, with CH Precision amplification and Magico M Project speakers. The Dynamo power supply was plugged into the wall via a ZenWave Audio Clear Bass power cable. We heard the difference with and without Synchro-Mesh reclocker in the chain immediately, in a matter of 2 seconds. With two minutes of music, there were numerous things to observe, it was all crystal clear.
In the slow movement of Haydn symphony #83 (Neville Marriner/Academy of St. Martin in the Fields/1989 digital mastering) the strings and woodwinds had a very rich, saturated color with the reclocker, and the silkiness of the massed strings was first class. Without Synchro-Mesh, using the AES/EBU connection with an expensive Shunyata cable (which Ian otherwise also uses for streaming through a dCS network bridge, with ethernet input into the unit), the tone became comparatively one-dimensional, flat and grey, and all the fine structure of silky tone on the strings was severely diminished. Also the resolution of bowing on the low strings was much lower. Furthermore, there was a slightly metallic tone on the violins without Synchro-Mesh, whereas with Synchro-Mesh the tone was superb. With a faster and louder movement (first mvmt of symphony #84 from the same CD) it was clear that there was also more distortion without Synchro-Mesh, with it the sound was simply cleaner.
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The Simaudio transport is about 2 grand, the Empirical Audio reclocking system (including digital cables) is 2 and a half grand. So for about 4.5 grand you get a fantastic CD transport system. I bet most transports would benefit from a reclocking system as described.
In fact, the Project RS2T has a measured jitter of 220 psec from CD:
Lab Report For a pair of ostensibly simple-looking small boxes, this Pro-Ject duo packs-in a couple of days' worth of lab test features! The two pairs of 6922EH triodes that form the tube output option, for example, are an addition to the solid-stage output. Distortion and noise are slightly...
www.hifinews.com
I definitely would expect it to sound even better with reclocking than it apparently already does.