I interpret your analysis of the two CD players as being primarily a comparison of the digital-to-analogue converters. Interestingly enough I haven't really found a correlation between "higher resolution" DAC's and quality sound, I think it comes down to how the D-A section works in concert with the balance of the player. Other very important factors to consider include the quality of the transport selected, power supply (often overlooked but extremely important), vibration control (YBA does a great job in this area), internal shielding techniqes, quality of the individual components used (capacitors, resistors, wire, semiconductors) etc.....
I owned an Audio Refinement CD Complete and currently own a YBA CD Integre and they are excellent products. With the current anti-French mentality I would imagine they can be bought for a fraction of their real value, worth considering. I haven't heard the Music Hall player but certainly it's reputation precedes it. Trust your ears. Best, Jeff
