I think this thread is misguided in that it sets price point as the primary criterion for "high end". Of course you have to start somewhere, but for example I have a custom DAW ($3k) with RME Hammerfall DSP ($1k) which I would pit against many of the "high end" items already listed. By the same token, a vintage analogue set-up carefully put together for $1,500 may easily outperform a new-bought set-up costing $4,000+.
I have to say that since moving from analogue to digital music production I have become disillusioned and lost all interest in CD hardware... the data is the data, and provided you are able to reproduce the right data at the right time you have music. Assuming the disc transport is able to accurately read the CD, I believe most of what people hear in these things is to do with subsequent amplification... a better isolated and quieter mains supply which lowers the noise floor, fast and musical op amps etc., all of which make a difference but don't only exist in the dedicated CD player domain.
I would actually pit the optical out of an iRiver H140 playing FLACs ripped with EAC against many dedicated CD transports. So are we talking about transports, DACs or both?