Is there a Blu-Ray player that does SACD and has Audiophile quality sound?

I find my MVP881BR does a terrific job.  Musical, natural, built like a tank.  The DVD up sampling is excellent, too.  Since they were recently discontinued, they are dropping quite a bit in price.  A far better deck than Oppo, IMO.

As always, there are compromises with anything.  You pays your monies and takes your chances.  Good luck & happy listening!