CD players/Transports/DACs

In convincing myself that I need to upgrade something from the digital side, I was speaking with a dealer in the West on the phone and asked him his thoughts on this.

He commented that even the mass market CD players have gotten so good now days that buying the "super buck" players/transports just no longer make sense. A pretty strong statement from somebody who sells multi thousand dollar player/transports.

He did comment that I would be better served by upgrading with a DAC for the most improvement in sound, and that in even doing this, the "super buck" dacs won't really get me that much further that several in the "reasonably" priced range.

My question relates to this same topic and other's opinions and feelings on this same topic.

I do not have a high end system, but one of more modest heritage than many that visit these forums. B&K 507 S2 receiver which I love! Sometimes go pre-amp out into a Golden Tube Audio SE 40 amp that I too enjoy very much. Speakers are B&W and/or Linns. Planning on replacing the B&Ws with either Totem or Audio Physic (or possibly others). Digital is: Sony SACD/DVD player, but I don't remember the model and a Sony SACD/DVD 400 disc changer for convenience, with HDMI output for video. Currently, both digital sources are feeding my receiver in the digital domain. I do have a Cal Alpha tubed DAC that needs new tubes and is not presently in use. I also have an Audio Alchemy DTI Pro that is not in use.

I listen mostly in stereo, but the only way for me to convince my wife of a dedicated room was to incorporate a HT system, so I have had to put up with that inconvenience.

Comments on player/transports being that significant for improving sound?

Comments on the DAC issues? Recommendations?

Thanks to all of you who have put more time into this than I have available and for your professional and very helpful feedback.

Thanks