There is a new Luxman CD player at Sound By Singer in the 3K price range. It is 50% off retail and brand new. The store is in its final month of closing due to the owner passing away. All sales are final.
See if some TAD dealer will come down a bit in price and give you a TAD d1000tx for 10k. It can also be used as a standalone end-game dac with streaming gear, i.e. try and hit additional birds with one stone.
Esoteric and Luxman units around that price are also pretty good.
I have both a Sony XA 5400ES with the Modwright upgrades and a off the shelf used Denon 2910.....and through my audio chain (Bel Canto > ML Ethos) cannot tell much of a difference with SACD's...., the Sony is much better with low compression redbook CD's.
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