Hi, NewBuyer. The short answer is either input is a good choice with the D100.
The coaxial input is indeed transformer-isolated, and it also shunts ground to the chassis to avoid potential issues. This provides a ground connection without allowing pollution of the D100's internal circuit. The optical circuit isn't "isolated" in the same sense because optical does not create an electrical connection between the transport and the D100. (For fun, hold your TOSLink cable a 1/2" out of the optical jack, and you'll still get music.)
I wouldn't say that optical is
inherently going to contain more jitter. But I decided to not worry about jitter at all by choosing the Wolfson WM8804 S/PDIF receiver. Wolfson designed a chip that would not carry input jitter through to output jitter. So as long as the input signal is readable, you get a nice stable output signal. For more details, check out the white papers listed on the
WM8804 product page.
Now, irrespective of all this you still want a relatively clean transport. After all, if your transport's digital output stage isn't reliable then there's not much a DAC can do. I've come across computer sound cards that were improperly grounded inside or included noise in the MHz bands on its coaxial output. The fidelity of such a signal would obviously be in question. In general I suggest using an optical connection from any transport that might be noisy like a computer.