Nice read sir Romy.
ASRC devices in Page 19, as I understand it are upsampling devices (non-integer asynchronous upsampling).
I've had five DACs utilizing this technology. One running the TI SRC4192/3, another the TI SRC4392, and three using AD ADSP-BF532 processors. They all sounded different (except for two of the AD devices since they were identical). I think they differ mostly because they ran different software, connected to different partnering DAC chips, which were then hooked to unique analogue stages (of course they also used differing board designs/layouts, shielding, power supplies, input receivers, S/PDIF to I2S converters, and other components).
Based on the article, the use of these ASRC devices should reduce the impact of input stream jitter. However, I can still quite clearly hear differences (or I think I do) between digital sources through each DSP/DAC combo. It seems to be more perceptible when running higher resolution data, but it is still detectable with redbook quality streams.
Basing just on my limited experience with them, disc transports do appear to sound different (the AD devices seem to show this more than the TI equipped ones). However, PC S/PDIF sources seem to vary more (one sound board can sound very different from another). Some sound boards (or S/PDIF interfaces in this case) are so sensitive to electrical noise that turning on/off certain power management and spread spectrum options could make a minute but audible difference (I suppose these boards would sound quite different when plugged into different computers too). I was outputting bitperfect streams via WASAPI during those tests, so I have doubts that the differences are audio processing related.