Since exceptional audio is your objective, you might want to consider getting a reasonably-priced universal (rated high for video output) to use as a transport and run it through an outboard DAC. PS Audio has a DAC (Digital Link III) that retails for $995 and has received exceptional reviews. I have personally heard this DAC and I am considering getting one to mate with my Rotel RDV-1092.
By the way, the Rotel unit, at $1500, does provide exceptional audio (but I can hear a difference when it is run through the DL-III).
Read up on this remarkable little DAC - for the money, it's very impressive.