The best CD Player for the money

Why has there been so few who recommended the old Philips-based Revox B226? I own one. When converted to run tube outputs amping (eliminating from the PCB any opamps), it will give any 24/96 or any 24/192 CDP a run for their money. One can keep the original oversampling coz it doesn't hurt too much the sound.

I guess that many of us have been around the block a few times, and there are probably a few units out there that are worth recommending. In my day, the three most memorable units in my system at the time, were the Musical fidelity X-Ray, the Cayin CD17, and the Rega Apollo. As it stands, I am currently looking for a new unit since the Cayin has shit the bed. Probably no fix for her. All I know is that I would like to go to a tube based output, with a robust build.
A close second would be to use one of these players along with multi-input dac. Oh boy

ARE U STILL LOOKING FOR THAT CD PLAYER

I've been happy with my Musical Fidelity A3.2 CD for many years. 24/96 up sampling and a Sony based mechanism and pick up. Was previously a Stereophile recommended class A player and can be had on the cheap now for about $500. OR get a cheap transport (Sony DVP-S7000?)and a nice DAC from Schiit?

The Emotiva ERC-3. Good build and good sound. Long warranty. With music servers coming more the music option for playback for many, looking for a good, last cd player makes good sense too me.

The OPPO players would be nice as well.