Bits are bits. If you accessed your banking data from a different computer would it change? No, of course not! Digital data, whether banking/financial or music, remains inviolate regardless of how many times it is transferred or where it is stored. That is the fundamental premise of Digital. The old Analog ideas do not apply! All transports and servers have to output the same data streams. Only audiophools believe that spending more and more on a transport/streamer gets them better sound quality. You should beware of the anecdotal claims made by the 'golden ears" crowd. Like the eyes fooled by optical illusions, the ears are also fooled - especially by sighted testing/comparisons.
don‘t know anything about the SIM, and you don‘t specify which Rotel you own so impossible to give direct advice.
Unfortunately transports do make quite a difference. Whether an upgrade will bring you tangible benefits commensurate with cost is something only you can find out by directly comparing your CD player with transports within your price range. Sorry no easy way out.
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