A lower cost, lower performance, but still quite good (former Stereophile Class B) alternative would be the Denon DCD-1650AR. Two sets of single ended outputs: one fixed, the other controled by an analog front panel volume control. I have one and am quite pleased with it. It's not a Theta or a RA but you might want to give it a listen.
Theta Miles VS Resolution Audio CD50
I would like to get some opinions of how these two models
sound when run "direct" into a poweramp using the variable
outputs. I currently run a Sony 707ESD direct into a Classe
and really like it. I would like to buy either a used Theta
or a used RA to see if either sounds better than my Sony 707.
Has anyone spent time with both the Theta and the RA and can
tell me about how they differ in sound? My first priority
is the rhythm and pace thing. The NAIM was so good at this
but it doesn't have a variable output. And I dislike cold
sounding or analytic players. (I won't mention names)
Thanks
Tom