" I can't recall a Reviewer ever stating that a top player made a CD sound worse than before ", does this mean that they are all perfect, or does it mean that only the perfect players were the ones that were reviewed. Your point of a 110% perfection, is suspect in itself.
I have also heard a huge improvement in each new generation of Digital playback equipment. The problem is that your best CDs sound better, while your terrible sounding CDs got even worse. This is all of the proof that I need that all of the huge advances in playback Digital/Analog Conversion still cannot turn a sows ear into a silk purse. There is inherit distortions in the Digital Recording that the best DAC in the World cannot ameliorate. The common perception, is that Jitter is the culprit that effectively vacuums up all of the Harmonic content in the Digital Recording. Henseforth, vanishing low amounts of jitter appear to be the selling point of top DACs. Harmonics are simply multiples of the cycle of the original Musical Event, usually at a lower level. If jitter isn't within the threshold of human hearing to distort the original Musical Event, why would it completely vacuum up the Harmonic Content at lower levels? The explaination is that Harmonic Content is more complex than the digital system that is trying to reproduce it. So, with all of the advances in Digital Recording and D/A Conversion playback, with vanishing low Jitter, do Digital Recordings still suffer from a vacuum of Harmonic Content? It doesn't seem to matter what digital equipment is used in the Recording or playback, Digital still suffers from a lack of Harmonic Content when compared to the best in Analog. You won't find a Digital System that sounds as good, with Harmonics, as a comparative Analog System. You might get a little closer, and a little closer, but you will never eventually get there. I fall back on the Empirical results of 30 years of development in Digital Recording, and Playback, with vanishing low Jitter, and Higher Sampling Rates, and still we haven't reached the level of Harmonic Content that a 60 year old system could easily reproduce. Perhaps Jitter is not the only problem?