Sony SCD-XA5400ES-Best SACD for under $10,000

I don't disagree Chayro, but in the beginning I like to keep the rest of the system as the constant in the equation. That way I feel I'm measuring the differences between the new player and the one it replaced. After I'm convinced it's staying, and I feel I've got a pretty good handle on how it differs from the old unit, I can make any necessary adjustments.
Since this Sony is replacing another Sony, I would think those adjustments will likely be minimal. Frankly, I was 99% happy with the sound of the XA7ES, I just wanted to replace it while it was still working and sounding good and I knew that newer players would offer some improvements. The 5400ES is sounding better and better, except for the aforementioned power cable I'll be surprised if I change anything else.
One more thing, this was way more than "may not sound right". The sound of this player during break-in with the stock power cord was dramatically inferior to the sound the player is capable of with simply a better generic cable. It was really that bad. Just read my "big mistake" post. I wasn't exaggerating.

At just over 300 hours, I'm very pleased with what I'm hearing. If there's a better cd player out there, I'm certain I can't afford it.

I just use a heavy duty generic power cord and it sounds very good.I tried some very expensive power cords and I personally could not hear any difference with my Bryston gear or this( not saying there isn't a difference but rather I simply am not able to hear it).I guess I am lucky as it saves me a whole lot of money.

My main player is an EMM CDSD-SE/DCC2-SE. I got the 5400 for a 2nd system. All of my impressions are from mostly Redbook listening with Harbeth SHL5s and a variety of high-end modern headphones. (I find the Sony really benefits from good ICs: my Stealth Indras[RCA] were much better, especially in the bass quality and integration, than Cardas Golden Cross.) Yes, the EMM pair has wonderful control, palpability, and solid bass and sweet highs. But the Sony, which has a different presentation, gives it a run for the money. It has a delicacy that is stunning, and also preserves each musical element's character. Vocals are rounded and airy and do not shout. In fact there is no dreaded digital shout. Everything takes its place in an overall stable fabric that is non-fatiguing. There is nice combination of velvety smoothness along with just the right amount of texture and bite. The bass is not as well defined as the EMM, but it is a pleasant bass that is soothing and has good impact, but not an impact that sounds boom-boxy.
I would say the Sony walks the line to avoid offending but still hints strongly at reality. The EMM has a you-are-there feeling that the Sony does not. However, I can almost sense that the Sony was carefully tuned by ear by someone who knows what good old vinyl sounds like. Someone took a real Goldilocks approach to this player.
It is more open and well defined and less constricted and just plain better than (by memory) my old Accuphase DP75V. It's a keeper for me.