Not mentioned for some reason is the Oppo 105, reputed for its fine analog. I have both the Sony XA 5400ES and 105. They sound a bit different, but I think both are superb. OP didn't mention how the player would be connected in the audio chain. I use 7.1 analog from the Oppo, HDMI from the Sony to a Cary Cinema 11a. For analog, the Cary inputs are set to bypass.
db
db