Excellent link Andy!
My reasoning for CDp upgrade path is to start with a good base product that's not too expensive which offers good value and performance. Sony's flagship 999ES vs the 2900. Which one should one get? Which one sounded better? I know for the fact that I really like my Modwright 999ES signature truth mod. I also like the Audience High Resolution Mod 999ES $4,200. Maybe the Denon 2900 are new but I do not hear or see them out here in the real world.
It looks like you can get the 999ES at $677. @$1,827 still cheaper than the Denon 2900 hence my point on the previous post above.
Fyi, Sony 999ES $677+$1,150 signature mod = $1827 vs Denon 2900 moded $2,600. That's $773 difference. The 999ES is still cheaper.
Just my .02