However, considering the price of the Trivista and it's specialised role (ie stand alone DAC) when compared with the Denon 5900 which I believe is the universal player, the MF should be making mincemeat of the Denon
That's exactly why I bought the Trivista, I figured the Denon for SACD, and the Trivista for CDs. So, when I hooked up the Denon to the CD input on my pre-amp, and the Trivista to another input, and sat there switching between the two inputs, and not being able to tell that I'd even switched, except for a small volume decrease when I went to the Trivista input, I was quite surprised. I then let it burn in, recommended burn-in is 100 hours. I gave it about half that, and then tried again. Same results. The guy I sold it to, burned it in for the full 100. And he had the same results in his rig. I would almost like to try another one, just to see if maybe there was something wrong with that unit, but I can't imagine that if it was defective it would have worked at all.