sony scd-777 dac vs PS Audio DLIII DAC

So what my pals on Audiogon advise for a guy who has an SCD777es and wants to spend $650 to improve his front end, is the following:
1. Get the new Sony SCD-XA5400es. Problem is I cannot find a single proper review or comparison of this player from an unbiased source.
2. Get a power conditioner: Problem is I am not sufficiently educated in the art of audiophilia to know what the power conditioner does or is :-( Can someone explain?
3. any other ideas guys??
Incidentally, I have a tube amp from Audiovalve in Germany and have the Asa pro grande speakers from France (see photo link below in French but some of the stuff is in English as well).
http://www.asa.fr/pagesProduits/gd_monitor_pro.php
My speaker cables and interconnects are crap (the most expensive monster cable).

In English about my beloved speakers:
http://web.lerelaisinternet.com/asa.fr/pagesEng/aProposAsa.php

anyway looking forward to your advice on my 650 bucks and the front end!

Techradar has a full review of the Sony XA5400ES:O) Good luck!

Just bought a Sony XA5400ES. Listened to alot of high end SACD players. My demo disc must have been in $300,000 worth of hardware.
The XA5400SA is a good deal for the price. Out of the box it had great mid/low range with good punch on drums. Sounded a bit metallic in the upper ranges which is softening up as I add hours. Real PIA to break this thing in on both RB and SACD and balanced/unbalanced outputs.
The RB is close to my Benchmark DAC-1 when the Sony is used as transport.
Will probably sell mine when I get some dough for an Esoteric P-03/D-03 or EMM. Heard he new EMM TSD1 DAC2 at CES. It sounded so much better than the CDSA SE that I couldn't consider the one box player (which is great).

So for low money I can't see what can beat the XA5400SE on SACD with good RB to boot.

The Sony will continue to perform at a higher level after breakin and with a PC like my Transparent MM reference and my new MIT V1.2 Proline interconnects....Esoteric and EMM dreams will fade fast:O)