As Charlie says, not exactly night and day...except with older CDP's that are horrendous to listen to, they
actually make them worthy of listening. In that way, they are
quite amazing.
I'm sold on their merits for the cheapest $59 ones.....I do not know how much better the $99 ones are or the even-newer mono (I think $199 for the pair) versions over the original (both were produced well after purchasing my Dakiom's).
http://www.dakiom.com/I like my $39 COBY well enough, but wonder if I could wring out more performance by trading up with my Dakiom's. The thought of $200 Dakiom's with a $39 CDP gives me pause, however

The Dakiom offices are in San Jose (50 miles south of me) and they have an open offer for folks that want demonstrating (with appts), I just haven't taken them up on it (and should one day).
Charlie - your probably about the same distance from them as me in the Bay area.
EDIT: I just looked at their website and they are cheaper than previous. The R103 is now only $39 (for CD players and the like...it has rca, or XLR, jacks) and the top-of-the-line is $129 if I'm reading it right

For that money, I might try upgrading.
I haven't found the 'A' series, for amps, to be as effective...but the 'R' series has been mighty helpful in enjoying CD/redbook. I like my current $200 digital front end investment more than my prior $4K one (and some of that is due to the Dakiom used)
John