Hi,
I own a Levinson 390S CD player (upgraded from No. 39). I have auditioned the Audio Aero Capitole 24/192 player in my system (before I upgraded to the 390S). I think the 390S is sonically reasonably close to the Capitole, although I would give the nod to the Capitole on sonics alone. However, the 390S has a much better user interface and (I think) better build quality too. These are the reasons I ultimately decided to upgrade my 39 rather than purchase the Capitole. Another player worth your evaluation is the Electrocompaniet EMC-1 with 24/192 upgrade. Solidly built, cheaper than the others, sonically competitive, but no built in volume control (if that matters to you).
Good luck.