Any top SACD player with PCM output on the market?

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

You might try the Oppo BDP-83 which can output SACD as 24 bit 88.2 kHz on HDMI. It's not the pinnacle of transport engineering but it is a very good blu-ray player and will allow you to play SACD through your Scarlatti. You would need to use a converter for HDMI to coax or Toslink digital output, e.g. http://www.gefen.com/kvm/product.jsp?prod_id=3939