This is an interesting thread as I am having the same dilemma about purchasing a dedicated sacd player. I have a decent system but not as sophisticated as the OP. I am currently using the Oppo 105D and in a second system, the bdp-95 to listen to sacds. I am not happy with how they sound on these universal disc players. I have also tried a HDMI de-embedder to play them with my dac (luxman da-06, Lite On 60 modded) at 88khz 24 bit pcm. I am torn between purchasing a dedicated sacd player (~$4000), The Bryston 3 dac ($3500), or just use the Oppo players for the discs that I do have and in the future only purchase dsd files that I can play through the USB input of my current dacs. After ripping my cd collection onto a pc server, I have become spoiled and since then have packed away my cd collection. I am leaning towards the third option although I often think about having a dedicated player.