The blithely made responses from roberjerman and others are an illustration of what is wrong with chat rooms - often no context for the comments, evidence of limited experience by the writers, unproductive negativity and often no humble opinion. Julian Hirsch, the famous (some would say infamous) reviewer from Stereo Review magazine back in its day was often quoted as saying there was no difference in the sound between properly functioning amplifiers. He never commented on the so-called quote during his tenure as a reviewer but he was interviewed after he retired and corrected the misunderstanding by saying he had said HE could not hear any difference.
It is absurd to claim there is no difference in the sound from a Sony Discman versus a Theta transport and d to a converter just because YOU can not perceive the difference.
For the record, I have been in the audio industry from fifty years as of this September and have a lot of experience and in my experience I have never heard two CD players that sound identical even if similar in price. Remember, a CD player "makes up" all the sound at its outputs as it sees fit through the complex conversion and filtering process fraught with design pitfalls that are expensive to address in the design. (And there is no music on a CD.) Also for the record I have a rule of thumb that in order to make a categorically better sounding component the price will often be nearly double the price because you can't just make a whiff of a change but need to raise the level of all the subsystems in the component. Thus the price of a better sounding component gets higher rather quickly as you go on an expedition to find "the best." Such is life.
It is absurd to claim there is no difference in the sound from a Sony Discman versus a Theta transport and d to a converter just because YOU can not perceive the difference.
For the record, I have been in the audio industry from fifty years as of this September and have a lot of experience and in my experience I have never heard two CD players that sound identical even if similar in price. Remember, a CD player "makes up" all the sound at its outputs as it sees fit through the complex conversion and filtering process fraught with design pitfalls that are expensive to address in the design. (And there is no music on a CD.) Also for the record I have a rule of thumb that in order to make a categorically better sounding component the price will often be nearly double the price because you can't just make a whiff of a change but need to raise the level of all the subsystems in the component. Thus the price of a better sounding component gets higher rather quickly as you go on an expedition to find "the best." Such is life.