@lak4
Correction please!
"I know many individuals with a trained ear and quality equipment WHO THINK they can hear the difference."
A 50c computer disc transport has a read error rate of 1-2 bits per million. You ain't gonna hear that. Spend no more. Concentrate on trying to solve the insoluble conceptual problems with digital sound: jitter, clock error, clock integration between player and DAC. If you can.
Thanks @jasonbourne52. You sure got your feet on the ground.