It does if you care about accurate rips (as in the PCM is 100% bit accurate to a database of many verified rips). I've ripped hundreds of CDs using many different drives and they all have there quirks. Some will recover a scratched/blemished disc easily and some will just die trying. From personally experience the best drives have always been old IDE drives (probably because they were built to a higher quality). USB slimline along with cheap SATA drives have always been hit and miss so you'd need a few different models for one when fails to read a disc. You can read here for a list of top performing drives: https://forum.dbpoweramp.com/showthread.php?37706-CD-DVD-Drive-Accuracy-List-2016
If you don't care that much and just want to easily rip everything then any drive will do for burst reading. Any read errors will just come up as pops/hitches in the produced file.
I guess you mean the quality of the drive that’s reading the CD and converting to FLAC? I’d argue that your software is more of a factor than the drive as the inbuilt error correction of CD audio is exceptional, especially if you’re burst reading and not recovering a file for real time audio playback. What’s your DAC like on the other end? What sort of setup are you using? The quality of a CD transport is important but the overall system cost when you’re nitpicking to this level probably starts to run into 5 figures.
Any old CD/DVD or Bluray is fine as a transport, if you have a decent external DAC.
If you're looking for a cheap (secondhand) CD player with a decent DAC, then Arcam would be my choice (CD73/CD82/CD93/CD192). If you're wanting to buy new, the minimum I'd be considering is a Marantz cd6006. Available around 300.
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