Any top SACD player with PCM output on the market?

Not simple.
See this thread: http://www.meridianunplugged.com/ubbthreads/ubbthreads.php?ubb=showflat&Number=90371&fpart=1 (Lots of info/discussion at this webforum)
Also: http://www.switch-box.com/3x_and_4x_S_PDIF_Transceiver_board.html
and
https://www.dvdupgrades.ch/digital_audio.html

I found that my Scarlatti can output PCM from SACD layer!
Incredible!!! It sounds much better than the same output from CD layer!

Yes, the Scarlatti transport can output PCM from SACD but:

2x AES/EBU on 3-pin male XLR connectors. Each outputs CD format data (16 bits at 44.1kS/s), whether a CD or SACD is playing.

2x SPDIF on 1x RCA Phono and 1x BNC connectors. Each outputs CD format data, whether a CD or SACD is playing.

1x SPDIF optical on a Toslink connector, outputs CD format data, whether a CD or SACD is playing.

1x SDIF-2 interface on 2x BNC connectors, outputs CD format data, whether a CD or SACD is playing.

So, all you are getting from the SACD is CD resolution (16/44.1). Wanna swap your Scarlatti for my modified Oppo? ;-)

If it performs better...why not? :)
But the thing is that CD format from SACD layer sounds better than from CD layer. I don't know, may be dCS has some unique algorithms to convert SACD to 16/44.1 PCM?

I am not surprised. Given that one is starting with a good high resolution signal and down-converting it with dCS algorithms, it is entirely possible that it is better than the, perhaps, compromised RedBook version.

Of course, 24/88.2 is even better. ;-)

Kal