I second the Esoteric. I have the DV50S and I think it should be on the list as well. It sounds great IMHO on SACD's DVD-A's and redbook cd's. And it's a good dvd player to boot.
Take a look at the underwood modded Denon 3910 players, with the balanced tube outputs. Very nice sounding universal player with true balanced circuits including the DACs.
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