It also depends on the season, nobody I know would eat a sandwich in the spring.
I've got nothing to go on, but my point, that you accidentally(?) reiterated was that it depends on what CD player we're talking. Then it depends on what you're looking to get out of it. There's no objectively "sounds better", but it's possible that the average opinion may be that DAC X has a larger soundstage than DAC Y in ABC CD player. That's possible. But you're really stretching the sandwiches to DACs comparison and not giving anyone any info to help you out in the kitchen with.