Well, Tekhifi, since you've dropped the upsampling criteria, your question has basically expanded into a "best $2000-$3000 CD player" thread. There are dozens of existing threads on that topic. I'd suggest a thread search.
The stock EC has a natural, organic sound. Define what you mean by tube sound vs. neutral sound. Specifically define the term "tube" and "neutral". "Tube" sound has as many definitions as snow in Alaska. A classic CJ tube amp does not sound like a VAC amp, yet both are tube circuits.
You'll lose dollars on a modified player upon re-sale, but the value of the performance boost you gain during ownership of a modified player may outweigh the monetary loss upon re-sale. Mostly, your decision on a stock vs. modified player must largely rest upon whether you plan to keep the modified player for at least two years, or whether you expect to sell it in a short time period. The reason modified CD players drop dramatically when re-sold is directly tied to the drop in value of stock players. Digital technology advances extremely quickly, and therefore CD players are soon replaced with new-and-improved models. It's tough to win the digital re-sale battle on any front. The benefit of modified players is they can provide (or surpass) the performance of stock players costing two or three times more.
Here's my short answer to your question: APL modified Philips SACD1000 with the latest DAC and Upsampler mods. They are usually avaliable for $2000-$2200.
The stock EC has a natural, organic sound. Define what you mean by tube sound vs. neutral sound. Specifically define the term "tube" and "neutral". "Tube" sound has as many definitions as snow in Alaska. A classic CJ tube amp does not sound like a VAC amp, yet both are tube circuits.
You'll lose dollars on a modified player upon re-sale, but the value of the performance boost you gain during ownership of a modified player may outweigh the monetary loss upon re-sale. Mostly, your decision on a stock vs. modified player must largely rest upon whether you plan to keep the modified player for at least two years, or whether you expect to sell it in a short time period. The reason modified CD players drop dramatically when re-sold is directly tied to the drop in value of stock players. Digital technology advances extremely quickly, and therefore CD players are soon replaced with new-and-improved models. It's tough to win the digital re-sale battle on any front. The benefit of modified players is they can provide (or surpass) the performance of stock players costing two or three times more.
Here's my short answer to your question: APL modified Philips SACD1000 with the latest DAC and Upsampler mods. They are usually avaliable for $2000-$2200.

