The best CD Player for the money

... that was my point, 32 bit processing capability without 32 bit recordings out there ...

We'll get there eventually, but anyone boasting about their DAC being able to process 32bit is getting a little ahead of themselves IMHO!

You could say the same about 24 bit but you never mentioned that!!

Bigpond, plenty of 24bit software out there, for years. Just look at acousticsounds.com you'll find DVD 24/96, HDAD 24/96 and 24/192. Couple of hundred titles. It's a niche format like DSD/SACD, but nothing 32bit out there yet.

Oppo DVD player w/ Benchmark DAC.
Can't touch it for this kind of money.

The Mikado Signature i using a 32 bit converter for upsampling.