I currently own the 861 universal player, I recently heard the 301 and the 500, and the 500 is nothing short of amazing.
I preferred it's sound to the Marantz SA7S1, and I have formerly owned a Classe Audio SACD2...don't know if I would say the 500 was better then the Classe, but it was/is the player I have found the most easy to listen to yet.
The 500 is very smooth, no lack of detail, just no glare. From top to bottom I would describe it as "complete".
Good luck in your search - I hope to own a 500 in less then a year.
Rick.