Rightio, let's try another tack. We have a little man who stands beside the DAC chip, and watches the audio data coming in, on the DATA IN pin. And he writes down the numbers that the level transitions represent, on a huge roll of paper, very, veerry fast, using a pencil. And when finished passes the roll to another chap, who laboriously copies it to a huge roll of toilet paper, in a beautiful calligraphic script, using the finest fountain pen. Then he passes the poo paper to another tiny fellow who thrashes away, transcribing on a machine that pumps electrical signals into another DAC, to produce sound.
Where's our jitter in this fine process ... ?