There is no way they are, if DAC sections are competently designed for both...
The thing is that is easier to design a cd player, they are less prone to jitter, it's more complicated with external dacs, but as measurements show it seems a lot easier with modern dacs, seems like jitter is ok even for diy designs.
I haven't jumped yet in the wagon of modern dacs, I have too many cds and cd players, but I tried a Topping d30, a Nos Moodlab, and some diy, and they were not even close to my cd players.
but, of course this is all subjective and honestly even I don't believe to subjective reviews when I read them, but I certainly believe my ears..