The best CD Player for the money

Muralman - I read Kusunoki's article and have few problems with it.

I don't understand it either. He is mixed up in my way of thinking. He forgets that we use dither to get a lot more out of LSB's (to remove quantization errors). His assumption that the LSB is the error margin in what we hear is completely fallacious. This article seems to go against conventional engineering wisdom. It is either a mishmash of rather odd assumptions or I just can't follow it.

One other CD question. If the CD is properly encoded, how could there EVER be any frequency above about 20khz?

There isn't. However, jitter and other issues can produce out of band noise which can get aliased in. Upsampling will try to push the noise way up in frequency where it can be aggressively filtered and removed. A delta sigma converter works this way and is beautifully linear as well as cheap.

Guys I happened to come across this interesting transcript of a well known high end audiophile manufacturer's annual board meeting. They are discussing how much to charge for the "best CD Player money can buy". It starts with a proposal by their CEO.