I think speakers make a much bigger differnce. In my experience, upgrading the player has only made very subtle improvements.
I went from a Denon carosel player (300 bucks) to the Rotel 1072, then later I added a Bel Canto Dac2. The improvements were only slight between the additions. I also heard the MacCormack UDP and it was better than the Rotel, but again, only slightly, for 3 times the cost.
I compared the Jolida 100 side by side to the Rotel, same equipment. Each had their strengths and weaknesses. The Rotel was better for Jazz and better recordings with less instrumentation. Clearer and more delineated. The Jolida did better on raucous rock music. Not as crowded, reduced the "wall of sound" effect.
I went from a Denon carosel player (300 bucks) to the Rotel 1072, then later I added a Bel Canto Dac2. The improvements were only slight between the additions. I also heard the MacCormack UDP and it was better than the Rotel, but again, only slightly, for 3 times the cost.
I compared the Jolida 100 side by side to the Rotel, same equipment. Each had their strengths and weaknesses. The Rotel was better for Jazz and better recordings with less instrumentation. Clearer and more delineated. The Jolida did better on raucous rock music. Not as crowded, reduced the "wall of sound" effect.