I am in limited agreement with carlman. The cheap main brand DVD players sound better than the cheap main brand CDPs. This is especially true of the the Sony DVD-SACD players (NS500V,755V,775V,975V); these are some very fine sounding redbook players.
However, the new entry level CDPs from Rotel (02)and NAD(521BEE) sound noticebly better than any DVD I have heard (including the SONY ES models). My next purchase is going to be the new NAD player.
I owned a few the after-market tube CDPs (Heart and AH!) and ended up prefering the Sony NS500V to both. And now I find the NAD to best the Sony in most areas (except soundstage size). This cheap NAD sounds better than any silver disc spinner I have had in my home so far. And it does not sound like the 521i it replaced. Tighter and deeper bass and much more lively overall.
Rob