Bob:
If you can go the 16 bit, no over/upsampling, digital filters or opamps route, I think you'll be happy. I went that way with a Consonance CD-120 Linear after using my Rotel RCD-971 and the difference was more than easily heard. In fact, it was a BIG step up in resolution, life, detail, and anything else one can attribute to the effects a CDP can have on sound. Clearly in a different league. The only problem I've had was an uncooperative drawer mechanism that got worse (yes, it does happen), resulting in sending it in, under warranty, for service. Having my old Rotel handy, I re-inserted it and the sound just went flat and became lifeless and univolving. Can't wait to get the Consonance back as I have no real urge to listen. Either a new CDP or DAC should make you very happy.
Regards,
Tim