There continue to be threads about the very best digital. I have heard everything mentioned above plus the EMC 1 with 24/192, and I have the latest future version of the EMC 1 now which will available in several months. The AudioMeca Mephisto 2, the Accuphase 75, the Sim Eclipse, the Levinson 39S, the Audio Aero, Wadia 861. We have done comparisons with all of them.
Here is a summary. The Audio Aero and the EMC 1 sound more alike than any of these players. The difference is that the EMC 1 has better bottom end. But then the EMC 1 has better bottom end control than any player mentioned. With the new future upgrade it exceeds the Audio Aero but then a new Audio Aero is about to be released which I have not heard. My guess is those 2 players will stay comparable. The EMC 1 having the edge in looks and bottom end the Audio Aero having the volume control. How good is the volume control? It is good as long as you don't compare it to a really great preamp like a First Sound, Red Rose, Joule Electra etc. We of course did all our comparisons using the same preamp, powercords, etc.
I am a dealer for the EMC 1 and the Audio Meca Mephisto 2. the Mephisto 2 is my favorite player because it is the most seductive and delicate of all the players mentioned. If I was going to purchase one player that would be the player for me but not everyone. None of these players is. There is no bests. Once you have reached the level of these players you cannot go wrong. These are so good that while you are listening to any of these players at that moment that is as good as it gets. You can almost just choose the one you like the looks of the best and you will be pleased.
My personal feeling about separates is that one box players have gotten so good that you will spent as much in cabling alone to get as good a sound out of separates as it would costs you for a new one box player. When we tried the Audio Meca dac and transport against the one box Mephisto 2 we had to put a Vahalla digital cable $2000, plus a Genghis Khan powercord $4500 on Dac and Transport to have it sound just a touch better than the Mephisto 2 and the Khan. So we had already put in thousands more in separates of the same brand and then another $6500 for a subtle improvement. Why?