I would say based on my testing, the Jay’s is the best I have heard. I have had the Ayon here which is also quite good. I have had the Luxman here and believe it is far better as a transport. The DAC in it was underwhelming for the price IMO but ai suppose my opinion is worth what you paid for it.
the new Bricasti M19 is supposed to be insanely good but ai have not heard it yet. At some point I will get one of those as a permanent device for my system.
With SACD, I am not 100% certain you can get a DSD signal into chord due to copy protection. I think there needs to be a handshake between.
The other really good transports I am familiar with are hybrid streamer/server/CD like the Playback MPT-8 or the Rockna Wavedream NET. They are excellent transports but wasteful if you dome’s need the streamer.
full disclosure, I am a dealer who takes trades which is why I have heard so many of these. I am a dealer for Bricasti, Playback and Rockna. I have no relationship with Luxman, PS Audio, Ayon or Jay’s other than having taken product from them on trade.