Digital Source Comparison - An audible difference?

I'm trying to compare with my own ears the difference that people hear, or claim to hear, between digital sources. I realize that it's entirely possible that my system isn't quite to the level where difference are audible but it's pretty simple to do a comparison.

Source 1: Pioneer Elite PD-D6-J SACD Player (on Nordost Sort Kones)
Source 2: Integra CDC-3.4 CD Player (multi-disk)

My plan would be to use two Toslink cables since the Integra is already connected using one and it's fairly easy to obtain another one.

Considering the rest of my system includes an Integra 50.1 AVR, Focal Chorus 836v speakers, and DIY Cat5 speaker cables, would you predict that I will hear a difference?

There is a distinct difference between the two CD players using analog connections, but if they are reduced to being transports that rely on the DAC in the AVR will there still be a difference?
Tmsorosk - I can handle my Integra multi-disk player being low fi as it's obviously intended to be convenient first and foremost, but I disagree that my Pioneer Elite SACD player falls under that impossible to define category. It's a pretty solid unit that gets great reviews, especially for the price. I just don't see low fi being applied to a component that is clearly designed with performance in mind within the limits of the price point. It's clearly a better player when used as an analog souce.
MC, I think you made the point that Tmsorosk was, that the Pioneer is designed with performance in mind within the limits of its price point. Which means it needs to be built for about 1/4 of its selling price to allow for the necessary mark-ups/profit.

Low-fi was probably not a fair term, I agree with you, but the closer two items are (CDPs especially) in price, typically the less likely you are to hear a difference. And I think that was his point. I think there are a lot of $1,000 CD players that few could hear a difference in comparing them to $400-$500 players (new prices of course).

You would expect to get more bang for your buck from a high volume manufacturer like Pioneer Elite than from a boutique company (Ayre, ARC, even Rotel, etc. . . ) when paying the same price for a CDP.

I think your approach may have some major flaws. I am not a fan of toslink. Regardless of my opinion it is a fact that toslink and S/PDIF outputs are different beasts and not treated equally by manufacturers. Sometimes toslink is not much more than an afterthought.

You need to find out if either CD player manufacturer or the DAC manufacturer recommend a preferred output/input. I doubt if the CDP manufacturers make any recommendation for digital out but the DAC manufacturer may make a recommendation for a preferred input.

If you want to compare sources you have to make sure everything else in the chain is up to the task. I think you are already in trouble with your choice of toslink. At least that is my experience with inexpensive toslink cables on equipment where S/PDIF or AES/EBU were designed to be the primary in/outs.
OK, Before someone jumps on me because TOSLINK is also classified as S/PDIF I need to clarify. I was trying to differentiate between optical and electrical inputs and outputs. Namely TOSLINK vs RCA and XLR (AES/EBU).