friend is looking for good $800-$1200 cd player

The Resolution CD-50 is also a terrific cd player it also has a built in analog volume control. I upgraded from the Theta Miles Balanced to this CD-50 and it is definately better in all regards. There is more air, music is smoother. Many people comment that this cd player sounds like analog and I would have to agree. The sound is very vivid 3d and lifelike, and its smooth without warmth, I would say this is as close to neutral as you could come. It truly is like everyone says one of the best values in Audio. They can be found used for around $1000. I've also heard many people comment that the CD-50 sounds better then the newer upsampling CD-55 because that tends to sound a bit more digital like versus the smooth CD-50

If the cd 50 breaks you're screwed, however....

I will second the recommendation for the Muse Model Nine. Mine replaced an AudioLab transport and a Theta DS Pro Prime II DAC.

Check out the Ah! Njoe Tjoeb 4000. It's the best cd player I've heard at any price. Order it with upsampler and all tweaks. Allow it 500 hours to burn in. It's a stunning performer. I bought mine from Kevin Deal at Upscale Audio this summer, and have been enjoying my cd collection like never before.