I would have to say that the best player to date is the Denon 5900 with Universal Truth tube mods, Bybee filters, clock upgrade and Revelation Audio umbilical.
Cost: = $2635 + shipping (Mod Cost Only).
I believe it is because of the DACs in the player, as well as the fact that the tube stage in this playe is much closer to our preamp design than any of the others - i.e. more sophisticated.
Thanks,
Dan