I compared the tube output Jolida JD100 with the Nixon TubeDAC, the DACkit, and the Ack! Dack all at the same time. For me, the DACkit was the one; it sounded more like analogue than any other CD experience I had had. The TubeDAC has abit more energy on the top end, and somehow it reminded me more of an upsampling DAC, but it trounced the Jolida, which I found to be comparatively slower, with less bass speed, and "PRAT" the DACkit requires some matching, but works okay with any input with a load +20K, so works most places, although I would like to see its somewhat anemic output of 1.7V jacked up some. Also, I noticed that the quality of transports was less an issue with the Nixon DAC's than any other I have tried, including Theta, EAD, and some pro audio devices.
I know for a fact that Scott Nixon himself is using the Pioneer 563 as a transport for the DAC's. With the JVC, you can input the DAC for Redbook, and run inputs as well, for SACD into another function, have Class A redbook + SACD capability for about $350. I say screw the expensive tube output SACD player, spend your money on software. Besides, it takes those in Peoria about six months to fulfill most orders. Do you really want to wait that long?
The Nixon worked as well with a Sony DVD player a friend gave me, the DVP555S, as it did with the solid performing DVP7700, which is widely known to be a great spinner. So, I wouldn't rule these out as an unreasonable cost. $250 built and ready to go, means all you need is a digital cable and you are set. ps: I have spoken to an individual who preferred greatly the DACkit over the very expensive ($1750) 47 Labs Junji which it is based on, but with more parts.