I'm going to expand the scope of the commentary by addressing combination players that have exceptional performance with SACD or DVD-A disks. Not everyone has the budget or shelf space for separate audio and video players, and thus must consider combination machines.
The current issue of "The Perfect Vision" (sister publication of TAS) has a review of DVD/SACD/DVD-A players, and they made very positive comments about the following machines which did a first-rate job with both DVD and SACD or DVD-A. I've listed the machines in order of increasing price, and indicated if the machine's performance was best with SACD or DVD-A.
1. Sony DVP-NS999ES (MSRP: $999) (DVD + SACD). Rating comment: "a killer player at a killer price".
2. Arcam FMJ DV27A (MSRP: $2999) (DVD + DVD-A). Rating comment: "reference-quality performer with all three of its formats: DVD, DVD-A, and CD".
3. Esoteric DV-50 (MSRP: $5500) (DVD + SACD + CD). Rating comment: "The Esoteric's sound is at once lively and detailed, and remarkably relaxed and easy with CD and SACD -- an addictive combination that reminds one of of vacuum-tube components. The only CD or SACD players I've heard that better the Esoteric sonically with either format are audio-only players that cost more. And we're talking slim margins, at that. At this point, I have seen or heard a better DVD player, period."
TAS also rated CD players in their Oct-Nov 2003 issue. Some of the units also handle SACD, and might be worthy of your consideration. The machines they listed in their "Recommended Products" review included:
1. Naim CD 5 (MSRP: $2300)
2. Ayre CX-7 (MSRP: $2950)
3. Gamut CD-1 (MSRP: $2950)
4. Meridian 588 (MSRP: $3895)
5. Simaudio Moon Stellar ($3950)
6. Musial Fidelity Tri-Vista (MSRP: $6500)