If you are looking for a cheap (ish) stopgap unit.......
I currently use a "Logitech Transporter"
This is a DAC with volume control, and plays PC based music, online radio and inputs for AES/EBU, optical, coaxial,
Outputs are balanced or unbalanced
For me this seems to tick a large number of boxes and I do feel reasonable to good quality. I have a spare Lexicon MC12B v5 with room EQ and there is a chance that this will go into the 2ch room - Originally I was thinking of selling it but prices have dropped in non HDMI kit.
Currently I dont have a CD player.
Due to my background I feel room EQ a very important item to have, more and more domestic equipment is now available with this built in.
Food for thought......
But the SP3 does sound like the baby to own.
Andy.