I think you are looking at this the wrong way. My experience tells me the sound/flavor/character of a cdp is in the design/implementation of the analog output section much more than in the data conversion section. Not saying the conversion is unimportant but you can find three cdps using the same dac chipset with totally different sounds. Where does the difference come from? I say the analog output stage.
As stated above, I have used several different cdps, many of them were well reviewed, high quality players but they did not meet my criteria for smooth, listenable, non-fatiguing sound.
As stated above, I have used several different cdps, many of them were well reviewed, high quality players but they did not meet my criteria for smooth, listenable, non-fatiguing sound.