Transport Question

don‘t know anything about the SIM, and you don‘t specify which Rotel you own so impossible to give direct advice.

Unfortunately transports do make quite a difference. Whether an upgrade will bring you tangible benefits commensurate with cost is something only you can find out by directly comparing your CD player with transports within your price range. Sorry no easy way out.

I upgraded to a 260D but can’t offer you an opinion relative to the Rotel as I haven’t heard it. The only ways you’ll get an objective answer is a) try the Sim in your system and a/b versus the Rotel and decide yourself; or b) hope that someone actually has had whatever Rotel you are referring to and the Sim 260D. Otherwise, it is all conjecture.

One thing you can reliably do is ignore the generalized better transports don’t matter narrative.

.

I too am in the "digital is digital" camp.   Assuming your transport isn't having issues, a different transport will result in no changes.   I think your money is better spent upgrading your DAC.  My DAC is the most expensive single component in my system.  

All a banking system requires is the ability to print a bunch of fonts accurately representing an amount of currency, which is a far cry from reproducing sound accurately. Not even a nice try.

All the best,
Nonoise