With the premise that a 'best' player simply does not exist, the Esoteric X-01 Limited, and the newer D2 variant of the same model are incredibly 'emotional' devices, which deliver equal amounts of resolution, authority, harmonic richness, and the low level information/dynamics that makes the whole thing 'emotional'. It's one of those cases where you can have the cake and eat it too! . . And yes, alas, I am proud owner of an X-01 Limited. However, all X-01s at this point are inherently 'limited' by their I/O capabilities, which reflect their 2004 design vintage. You should find them used for well under $10K.
If flexibility of connectivity, sampling rates, etc. . . are important to you, I would also consider the PD MPS-5 a truly magnificent player in its own right, which share a lot of the musical attributes of the flagship Esoteric single box players. . . except for its case, whose unorthodox styling reminds me of a very fine Italian 'torta canestrata'.
Saluti, Guido
If flexibility of connectivity, sampling rates, etc. . . are important to you, I would also consider the PD MPS-5 a truly magnificent player in its own right, which share a lot of the musical attributes of the flagship Esoteric single box players. . . except for its case, whose unorthodox styling reminds me of a very fine Italian 'torta canestrata'.
Saluti, Guido