after my search, my conclusion is that it is a SALAD: dac(s); upscaling; re-clocking; filters; anti-jitter; proprietary this and that ....
prefer, not better is the way I think about it.
trust your ears, and any friends ears you trust.
After research and asking advice I went thru 9 different players, found one low cost changer, no SACD (Onkyo Integra CDC-3.4), and finally old Sony xa5400es for CDs and SACDs.
Using computer’s USB to DAC is far superior to using Headphone Jack for simple streaming. Inexpensive Topping D10s sounds great.