What sacd/cd transports have an aes/ebu output? Thanks

Simaudio Moon 260D. I’m not sure if it’s still made, but they are available from time to time on the used market.

P.S. If I'm not mistaken, the current terminology for that connection is AES3.

New or old?

My old C.E.C belt drive CD transport had aes/ebu which I used all the time.
However CD only, no SACD.

Nuprime CD-8 and CD-10

Plenty upper end ones have AES/EBU, but you won’t find any that output SACD even on spidf rca or toslink.
The only transport that did output digital sacd that I know of was the first Playstation 1 for memory and you had to make up a lead to do it, it’s hard to find them used

Cheers George