There are a lot of data transfers from the original file stored on HDD until the data reaches DAC chip. Each media has it's own "buss frequency." 1's and 0's must always be moved in a stream at fixed frequency. The sender and receiver must speaker the same language and speed. Consider the data moves through the PCs main processor at 3GHz, but PCI buss is about 1GHz, RAM is another speed, as is USB, Firewire, etc.
Ethernet packetizes the data into chunks and applies data integrity rules so the journey through the "great unknown" network is safe. Packet 100 can arrive after packet 1000 and it still works. If it doesn't work, there's a program to fix it. After the packets are reassembled, the resume their clocked journey through various hardware parts until they reach the DAC at 44.1kHz, the slowest leg of the journey by far.
Each leg except networking is clocked. Network is clocked too, but packet arrival order is not guaranteed so clock is not really relevant. So all these different "sample rates" and no data loss. Jitter is irrelevant there, because there is no conversion to analog. No brains to notice the jitter. The computer parts don't care about jitter, they only care about data integrity and speed.
So the "dejittering" is only needed at the DAC. A clock does the dejittering when connected to the transport and DAC it synchs them to the same speed. Various ways of doing this and varying quality of clock result in different types and amounts of jitter.