Any top SACD player with PCM output on the market?

You might try the Oppo BDP-83 which can output SACD as 24 bit 88.2 kHz on HDMI. It's not the pinnacle of transport engineering but it is a very good blu-ray player and will allow you to play SACD through your Scarlatti. You would need to use a converter for HDMI to coax or Toslink digital output, e.g. http://www.gefen.com/kvm/product.jsp?prod_id=3939

I am not surprised. Given that one is starting with a good high resolution signal and down-converting it with dCS algorithms, it is entirely possible that it is better than the, perhaps, compromised RedBook version.

Of course, 24/88.2 is even better. ;-)

Kal

If it performs better...why not? :)
But the thing is that CD format from SACD layer sounds better than from CD layer. I don't know, may be dCS has some unique algorithms to convert SACD to 16/44.1 PCM?

Yes, the Scarlatti transport can output PCM from SACD but:

2x AES/EBU on 3-pin male XLR connectors. Each outputs CD format data (16 bits at 44.1kS/s), whether a CD or SACD is playing.

2x SPDIF on 1x RCA Phono and 1x BNC connectors. Each outputs CD format data, whether a CD or SACD is playing.

1x SPDIF optical on a Toslink connector, outputs CD format data, whether a CD or SACD is playing.

1x SDIF-2 interface on 2x BNC connectors, outputs CD format data, whether a CD or SACD is playing.

So, all you are getting from the SACD is CD resolution (16/44.1). Wanna swap your Scarlatti for my modified Oppo? ;-)

I found that my Scarlatti can output PCM from SACD layer!
Incredible!!! It sounds much better than the same output from CD layer!

Not simple.
See this thread: http://www.meridianunplugged.com/ubbthreads/ubbthreads.php?ubb=showflat&Number=90371&fpart=1 (Lots of info/discussion at this webforum)
Also: http://www.switch-box.com/3x_and_4x_S_PDIF_Transceiver_board.html
and
https://www.dvdupgrades.ch/digital_audio.html

Kal, can you suggest me that modification?
What player you choose as a source and who can do this modification?

As standard, no. OTOH, you can resell your "really great DAC," and use the funds to buy a "really great player."

Some of us have modified a player to output PCM from SACD but this is generally not officially condoned.

Kal