Have you heard of any DAC that might match the CD-23?No I haven't heard a dac that sounds as good as the CD-23. The PS Audio comes close when I use the balanced outputs but not through the RCA jacks. Not sure if it's the amp or the dac but it is more robust and lifelike through balanced.
Not sure how much you need to spend to get there as I haven't gone that far. I have three cdps, the Arcam, a Resolution Audio CD-50 and an Audio Refinement Complete. The PS Audio is better than the Audio Refinement. Good luck with your search.