The digital signal will be the same whatever device generates it, basically it is a stream of numbers with error checking. It is how you convert that stream of numbers back into an analogue signal that will impact the quality of the sound that you hear. The B2 has a DAC built into the machine but because the price point it is being sold at they can only afford to spend so much on the DAC.
Say before you bought the B2 you had a HiFi with a £800 CD player, the quality of that CD player's DAC will be considerably higher that the one in the B2 and you might find that the quality of sound produced by the B2 will not be as good as you are used to. In this case it would make sense to invest in a higher quality of DAC for the B2 which would bring the quality of the sound up to the standard you expect. .
In your case I am not enough of an expert to say if upgrading the DAC would bring benefits in terms of sound quality. What I did was to listen to my favourite CDs on both the CD player and the B2 which confirmed my feeling that the quality of sound was not as good as I was used to. I then upgraded the DAC and I am now complete happy with the setup.
Hope this helps.
Jasper.