I read this as a having a decent quality DAC inline between the source and listening device will do more than expensive speaker wire?
What do you mean? Are you claiming to be able to hear 50 ppm clock inaccuracy?
For example, the uC I am working on right now has built-in DACs which are good enough for audio and a 5% accurate internal clock (uncalibrated). If a vendor cheaped out and didn't use a proper external oscillator and/or didn't calibrate the clock (which is presumably the code the parent wrote) then the frequency would be basically one half step off on an equal tempered scale which is definitely audible for most people.
http://www.tentlabs.com/Components/cdupgrade/xo2xo3/index.ht...
Nonetheless I will elaborate, 100ps jitter you are being warned about in the description of this must have clock module will be detectable to any human with hearing reaching 10 GHz range.
I recommend https://xiph.org/video/