I'm not convinced that there is a best.
I suspect very high end CD players may just reassemble the bits in unique ways that helps differentiate the resulting sound and justify the price, but I'm not sure that any of these variations are necessarily better or more correct overall than others...just different.
There is only so many bits on a CD. IT doesn't cost a fortune in my opinion to build a CD player capable of reading most of them correctly without loss (computer cd drives do this all the time) and then use them to correctly construct the analog waveform needed prior to hitting the amp.