Farhad, my goal with digital was for it to sound more like music. Real music. Good analog recordings on good equipment produce the finest sound I have heard. The Mephisto is simply the MOST analog like CD player of the bunch. The Accuphase is spectacular and I put it just slightly behind the Audio Aero and the Mephisto in a line-up of which player is best. Whenever you get to this level of componentry most of the equipment that occupies the top shelf is spectacular. Various system configurations, interconnects and the like can quite easily make or break a good player at these levels. Therefore it simply becomes more an issue of personal preference and the occasional perceived difference that dictate which is better.
Why I chose the Mephisto over the Accuphase was simply the fact that it produced a more life like sound un my system - it wasn't "in your face" like some of the other players and it wasn't greater than life either - like some of the other players.
For example, some people like to buy CD players because they have "more bass". Well... one must ask his/her self if that extra bass puts the music over the top. Is it still realistic? There are people who like exaggerated bass and there are people who have systems which need the emphasis.
My goal was to produce a system which was neither too much or too little of anything - just the right amount. I don't want a soundstage bigger than the performance and I don't want blurry players. I want the real deal. With my system, I must say the Mephisto comes the closest to producing the realistic performance of any CD player I have heard, however I have spent countless hours and a few bucks tweaking my system's interconnects, and power cords to accomodate the short falls of my system (including the Mephisto) to acheive what I think might be close - it's not really possible but... it is fun trying.
I guess I would say that which CD player is best all depends on you. In some system contexts, I presume a 2nd tier CD player could completely wipe out any of my favorites if it was paired with the right interconnects and power cords. System synergy has more to do with the results you acheive than the individual component. It takes time and energy to produce a system with good synergy and of course it helps to start off with a component we identify as being "the best".
