Different DCC decks recording quality

Is there a difference between recording quality between different DCC models (assuming that the source is the same)? It’s digital so it shouldn’t be.
I know there is when it comes to playback

Recording is better on later models (18 and 20bit vs 16bit). But not everyone would be able to hear that?

And analog input and output can have different quality, too.

So, if we record from CD via digital input it doesn’t matter which recorder we use.
Difference will be when, for instance, we use Tidal Master which is 24-bit/96 kHz.