There are some "vintage" CD players/Transports that are simply outstanding. Also, there are a few that have excellent internal DACs also. Back in the day, Sony and Pioneer were in the CD player wars. They built their CD players better than anyone else at the time and they were built so well that I have to believe that they lost money on some units.
For example: Sony's CD777ES (I believe) or 707ES, Pioneer Elite's PD93, 95, 91, 65 are very nice. The PD93 is impossible to find and is built so well that it is scary. Look at the video of the PD93 on the Skyfiaudio web site. Great site by-the-way. If you can find it, buy it.
The Pioneer Elite DV-09, BDP-09 are also built like tanks. Seriously overbuilt, with very nice internal DACS. The DV-09 is under $300 USD now and I am an "expert" in repairing them. What a unit.
I've A/B demo'd the PD-93 as a CD player using the RCA outputs into my Audio Research REF 10 pre-amp. very nice indeed. I've then listened to the optical output into my Audio Research DAC 9 DAC, then into my REF 10. yes, the DAC 9 is better, but the PD-93 sounded so good, it was amazing. Same for the DV-09. Using this a a transport only, it it hard to beat. Seriously.
my point, is that you can spend a few hundred dollars and get a really great CD transport or CD player with a decent internal DAC.
The PD-93 isn't cheap because people in the know, know.
look at Skyfiaudio's web site. youtube videos. They do excellent work and the tech there really knows his stuff.
enjoy