By design PCM audio is about samples + sample rate.
If you alter the sample (any type of DSP) you get another sound.
If the sample rate fluctuates a little (jitter, the digital audio equivalent of wow and flutter) it might become audible.
This is where the concept of software induced jitter is about.
As all what the software does translate into activities performed by the hard ware and as a consequence might generate EMI, RFI, ripples on the power, some noise on the ground plane, etc and this might creep into the DAC affecting the DA conversion.
An obvious first: this has nothing to do with the bits.
This can be easily proved: play a WAV, play a FLAC (with identical content of course) and record the bits e.g. using the SPDIF out.
This yields zero difference.
A nice example are the experiments by Mitcho:
http://www.computeraudiophile.com/blogs/mitchco/flac-vs-wav-part-2-final-results-155/I have run a RMAA one day on one of my laptops. One run with the PSU in place and one with battery power only. One can clearly measure the differences:
http://thewelltemperedcomputer.com/Intro/SQ/SoftwareInducedJitter.htmRecently Archimago did some very interesting experiments.
He run the J-test (jitter test) using various protocols (adaptive USB, async USB, Toslink) but also changed the system load form “normal to 100% CPU/GPU
http://archimago.blogspot.ca/2013/03/measurements-adaptive-aune-x1.htmlhttp://archimago.blogspot.ca/2013/03/measurements-hunt-for-load-induced.htmlHe could find only some very marginal differences.
My thoughts:
As PCM is sample + time step, you have to take both into account, focusing on the bits only leave half of what PCM is out of the equation.
It is possible that the electrical activities going on inside a PC affect sound quality.
It is probably highly system dependent.
It is certainly not a one to one relationship.
A measurable difference is not necessarily also an audible difference.
Reported differences in sound quality are often perceived differences.
Perceived differences even those “night and day”, “blown away”, “not by a small margin” has the nasty habit to disappear completely when tested unsighted.
My motto
Trust your ears (what else can we do?)
Mistrust your perception (what else can we do?)