Sony SACD Player SCD-XA5400ES; YAY or NAY?

IMO, any decent dac in the $1000-$2000 range will far exceed the Sony. I owned both the 5400 and it’s more- expensive predecessor, and found them well-built and non-offensive, but lacking in portraying instrumental textures and realism. Keep the Sony for a transport and SACDs. People seem to be thrilled with the Denefrips Aries, which is under $1000. Or if you want to play around, try a Topping DX3Pro+ from Amazon for $200. I bought one to use as a headphone amp and it is stupidly good. Using it with a $10 Amazon Basics optical cable, BTW. I was never a fan of budget gear, but the Topping is really good.

It's a SALAD, not just a DAC,

it's how many DAC's? Over-Sampling; Re-Clocking; Anti-Jitter physical and software; Filters; Shaping, OEM proprietary tricks, .....

How the bejesus can you say 'ANY MODERN DAC?' 

Right now I'm enjoying the heck out of a DG CD of a Mozart's Requiem I just fished out of my collection. DG, Herbie the K at the controls. A bit hashy when everyone is yelling and screaming, but considering its curriculum vitae, it's sounding mighty good. Performance, of course, is an unmitigated treat.

Keep going back to my Sony fb940r amp- OK not high end but still surprises me with sound and build quality- fed up of supposedly better modern stuff (especially Denon and Pioneer) letting me down

"Not just a CD, a better CD"

I came across a Sony Insert when SACD/DSD was introduced.

Direct Stream Digital (DSD): 1 bit, 2,822,400 samples per second. Dynamic range of CD 96db is extended to 120 db.

"Even the SACD’s 16 bit CD layer can sound better if it’s based on a Direct Stream Digital studio master. The Super Bit Mapping Direct process can be used to downconvert to the 16 bit CD format, which enables you to hear more of the original master."