This is a question that actually deserves more consideration in this era of streamers. In short, I have always found physical media (cds / sacds) played directly on a physical drive superior. But, unfortunately, the era of the CD transport is pretty much dead.
With that said, I have used 20+ transports in my system over the years, and a baseline question is always "what DAC"? Many Dac / transport systems are designed specifically to be used together. For example, I would never use an EMM transport with a non-EMM Dac.
If I had to pick a best "non-DAC specific" transport, it would be some variation of the CEC TL-0 - it was so far ahead of its time when it first came out in 1992 or so its not funny. The next best in my experience- and highly underrated - was the Altis Centauri. I would easily pay 50% more than what I sold it for to buy one back again. For transports I have not heard in my system but experienced at shows, the Metronome Kallista ranks tops.
But if you want to get into transports designed with specific DACs in mind, the best I have heard are the Stahl Tek, the MSB Signature, and the CH Precision.