Absolute Best CD Players Out There Under $12k ?

I would consider the Musical Fidelity KW SACD/CD Player.
I believe you will not be dissapointed.

I'm sorry if you took my post personnally, No1willfan, I was not trying to be nasty towards your question at all but be helpful. I gave you some suggestions, the Reimyo and Ensemble CDPS, and would also suggest/ask if your open to transports/dacs instead of one piece cdps? I believe you can get great performance for less money at times by matching different transports/dacs at different price breaks such as: 1) North Star transport with a Bel Canto 11 Dac- low end price wise 2) Either Accustic Arts Dac or Reimyo Dac with Ensemble/Cec/Accustic Arts transports for the higher end price wise. I have heard all of these different combinations and could easly live with any of them. I believe they sound as good on redbook as many of the CDPS on your least for less money. Hope this helps and sorry if their was any bad blood regarding my first response.

The only machine listed that I have actually heard using phones is the Naim CDS3, coupled with Stax Omega II phones (a combination I own). This can be a quite analytical and dry sounding combination with some recordings. I think a lot of other players would also be brutally exposed by phones like the Stax.

The best I heard my phones sound was with audionote DACs (DAC 5 signature and DAC 4). The Audionote stuff is absolutely grainless, natural and harmonically rich and colorful. It is quite different from the more present Naim gear; my guess is that is an advantage with phone listening.

My guess is that the Linn would sound good too, because it is very smooth and relaxed sounding. I would also bet that the DV-50 would be to your liking as well. It has bass/mid-bass that is a touch warm, and, it too, is quite relaxed in its presentation.

My bet is that the detailed and analytical quality of the EMM Labs gear could be a bit much with some phones, particularly Stax electrostatics.

I agree that there really is no "best" at this level. I've heard most of the players on your list, and I chose the EMM Labs DCC2/CDSD combo. (The DAC6/CDSD would work equally well if you don't need a processor.) It's the most revealing, accurate, and musical digital front end I've ever heard, though some might prefer the Reimyo's softer presentation. Try to audition as many as you can, and make up your own mind.

As you can see everyone agrees on the exact same CD player (sarcasm).

That's why a question like "what's the absolute best" really can't be answered since everyone has different preferences.