Here is a vote for a DAC. An not a hugely expensive one either. Benchmark maybe...
The resale value on digital is so awful that I would to have money falling out of my ass to consider an expensive player. Couple this with relatively high failure rate and it almost becomes idiotic. Not to say that a cdp always a bad idea, but you better have addressed everything else- including room acoustics, power, etc.
Unless of course you have a ton of $ or you really are trying to get that last bit of performance.
I think your money is better spent on software. $.02