Interesting thread. I own an Esoteric DV60, which I use solely as a transport. The DV60 is a universal player, which means it can read SACD's, DVD A's etc., I do not think it is any less capable as a transport than a unit designed purely for CD's. I have done a few comparisons between it and these type of transports, and the Esoteric has always come out on top. Not to say that perhaps a lesser SACD unit that does all things would be in the same category, but I think generalizations, like those made above, are not always correct.
New, Very Interesting CD Transport
On John Darko's website today we learn of the brand new Shanling ET3 CD Transport. And for $729 USD it looks really capable. Top loading with Philips SAA7824 drive. AES/EBU, coaxial, TOSLINK and I2S digital outputs. Plus Wifi and Bluetooth. USB to connect to a external HD and built in upsampling, too. It even will output digital to USB for connection to a DAC but not with upsampling.
Here's the skinny:
https://darko.audio/2023/06/shanlings-et3-cd-transport-comes-with-two-twists/