Quote:
Originally Posted by rsaavedra 
Fact 1:
Digital sources basically can sound different even if having the same DAC and exactly the same bit streams injected into them at same jitter specs and levels. Cause of difference? Different final analog output stages.
Fact 2:
Mastering makes a difference.
Fact 3 (Corolary 1 from facts 1 and 2):
Some CD players playing the lower quality CD format can in some cases sound better than a high-res player playing the high-res version of the same music, because of either the CD having better quality electronics/circuitry than the high-res player in the analog output stage, or because the high-res format mastering was poorly done compared to the CD's.
Fact 4:
Current inexpensive players (whether CD players or DAPs) may have surprisingly high quality DACs, decent jitter levels, and competent analog output stages.
Fact 5:
Anyone who reads this will be suddenly eager to send me $1000 through PayPal 
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I agree with points 1 and 2. The better the design and components, the better the sound of the player, e.g. more analogue sounding.
Point 2:
you bet mastering makes a hell of a difference! Try a cd version and a xrcd, xrcd2 or k2hd version of the same album and you'll find out how much more you can get out of a cd by good mastering! Any xrcd or k2hd cd i've got is superieur to the normal cd! Even some k2hd cd's are up to notch or even better then sacd! And you can play em in normal cdplayers!
As of now i only try to get high quality cd's like xrcd or k2hd versions. Only if i really want a cd of a certain performer, i'll buy the cd version.
point 4: if you mod the players, you'll find out they even can sound much better, the same or comming close to high cost players for a much sensable investment!
My take on this is: there is no good standard component, if you md it, only then you get the maximum out of that component, even expensive stuff is much better when modded!
Conclusion:
a good mastered cd, like xrcd or k2hd cd's are much better and as good as sacd! The problem is that most recording studio's are too lazy to try their best and only make low cost high speed recordings (albums made in a few days!).....all crap. Sacd is used as an excuse not to try to get the maximum out of the cd! JVC proves that a good mastering is all it takes and can easally compete with sacd! All you have to do have good equipment and put some effort into it!
Almost all modern albums are crap and way to loud, compared to the good older recordings...especially pop.