Lots of ideas and ways to go, but if CDs are the initial medium of choice, then the CD player he already has needs to be worthy enough to be used as a transport with a quality DAC which must be made part of the system being budgeted for. Otherwise what's the point of doing this in the first place? The medium of choice HAS to be given a fair chance to show itself to full advantage.
Also, as to tinnitus, my experience is that it is not a limitation on any way. The challenge will be optimizing the listening position and getting the speakers to image for him. He may find that in his ideal listening position in the room that the speakers do not image perfectly for his guests.
Also, as to tinnitus, my experience is that it is not a limitation on any way. The challenge will be optimizing the listening position and getting the speakers to image for him. He may find that in his ideal listening position in the room that the speakers do not image perfectly for his guests.