If you still spin CD's their is a reference level Transport for reasonable money

I’ve only used the Theta Digital DSPro Basic IIIA as a DAC. It’s potential is greatly affected by whatever transport feeds it. My original CAL Delta Transport (having a <50 psec jitter output) sounded great with it. My Sonic Frontiers Ultra Jitterbug reclocker (having a reclocked digital stream with <40 psec jitter) or an AE Synchro Mesh OTL reclocker (having presumably 8psec jitter) didn’t really improve the SQ from the Theta DAC using the Delta transport.

I tried a NuPrime CDT-8 Pro transport (having 120 psec jitter output) with the Theta DAC. The resultant SQ from the DAC wasn’t better (might have been worse in imaging) than with the Delta transport.

I then obtained a Jay’s Audio CDT2 MK2 transport to mate with the Theta DAC.
💥BOOM!💥
The Jay’s Audio transport brought out the best SQ from the Theta DAC I’ve ever heard. As most here know, the Theta DAC is an R2R ladder design. I could easily live with the Theta forever.

I’m going to try out the Benchmark DAC3 DAC-Pre for reasons partly unrelated to the DAC section. I’ll sort out the SQ of their DAC section when I audition it. But based on the Theta DAC design and its resultant SQ when mated with a high resolution transport, I might be biased towards R2R ladder DACs.

I had a Counterpoint DAC that I traded in for my then-new Theta DSPro Basic IIIa DAC. I believe it was also a R2R design. One nice feature about that Counterpoint design was that one could swap out DSP chips to change the flavor of the analog section. The Theta was a better unit, in terms of SQ. 

My Jays Audio CDT-2 mk2 arrived today and my initial impressions pretty much mirrors most everyone else here. As most have stated its a gorgeous unit that's built like a tank. Right out of the box it sounds much better than my CEC TLN-5. Bass is tighter, soundstage has opened up more, the air and high end detail is greatly improved with a very relaxed and real sound. It's at least as "analog" sounding as the CEC, probably even more so. It certainly is one heck of a bargain at $2,250. It looks and sounds like a unit costing much more. Thanks for the heads up on it teajay.

I am seriously listening to mine for the first time right now. The first disc I put in was Jeff Beck - Truth, which I listened to from my old player (TASCAM 500b) just a couple of nights ago. 

The Jay's is a gamechanger. I paid $2000 shipped and I'm planning my next trip to wherever I can get to to pick up more CDs. Thrifts, music stores, don't care. I need to hear more. 

A quick follow-up. I've listened to another 4 or 5 CDs tonight with everything fully warmed up. This new transport is as shocking to me as my first foray into vinyl was. It is truly special and has caused me to question basically everything I've said over the past 3 years about analog vs digital. Now, don't mistake me - I'm not suggesting it is better than vinyl; I think the mastering decides that. But what I am saying is that on the right shiny plastic discs, this thing gives me absolutely no reason to want for more. Absolutely a good buy.