How about I have a go at answering the question posed. Don't snigger too loudly as you read this though
First, you need to have a transport with as little vibration and as much damping as possible built into it. This means a better transfer of ones and zeros from it to the DAC.
It should also preferably have its own power supply and a blue LED shining up into the mechanism where the laser hits the disc.
Next, you need to have one or multiple high precision DAC's in parallel which are also fed from their own power supply and a very high precision clock to time the DAC(s) so that more of the bits are received for a more accurate sound. I would also assume that the DAC board should ideally be isolated from the rest of the machine as best possible.
Finally, the audio output stage needs to have a very smooth and far larger than necessary dedicated power supply. Perhaps with rechargable batteries so that the audio amplification is done on a pure DC supply.
This circuit uses high quality op amps AD826 or Burr Brown for example. It also uses high quality resistors and capacitors and again, the board is isolated from the rest of the chassis if possible.
Lastly, the chassis itself should be a heavy mother using inert material like very heavy mdf or marble maybe. The lid should also be tank armour thickness.
There you have it, the ultimate CD player. Anyone who wants to use this design, please send me $100k each and you may have the rights to it
