My two cents: Late last year, I upgraded from an Oppo UDP-205 (which I've kept for Blu-Ray audio & video), to PS Audio's PerfectWave SACD Transport and their DirectStream DAC MK2. I did so mainly to access the DSD layer of SACDs previously unavailable, through the I [squared] S output/input arrangement of the companion units.
That feature is stunning, yielding DSD 64 playback that has been a pleasant surprise from The Doors catalog to many classical SACDs. But the biggest surprise is CD playback, on par with the best-sounding SACDs in my collection.
I don't really understand the technology, but PS Audio's "digital lens" is apparently the secret, a way of conveying the audio signal across a pathway independent of the hardware involved. I doubt that's an adequate description; visiting their website is mandatory.
At $8000 + $7000, the combo isn't cheap, but PS Audio has one of the most generous trade-in programs I've ever seen. Original MSRP for any component in resellable condition, no matter now old. I've made some amazing deals with these people over the years.
Finally, full disclosure. I'm completely unaffiliated with PS Audio other than being a thoroughly satisfied customer.