Hi Perkadin,
After reading your second post I think I have an answer for you. The Pioneer DV-333 (and 444?? I forget the model number, but one is regular and one is progressive scan) cost about $160-$200. Their video quality is supposed to be good, they're reliable, and they use the Burr-Brown DAC chips for audio. They also play CD-R, CD-RW, and most everything else. I bet they would sound as good or better as any sub $300 CD player. As mentioned above (with the older Pioneer DV-414), there are people like Stan Warren and Dan Wright that modify these units. You could pay Stan $250 and have audio quality that rivals $1000 players...if you want to, that is...if not, sit back and enjoy the $160 player as-is, and enjoy CD-R's too.
I own a Pioneer DV-05 and I've been happy with it. THe video quality is excellent and it makes a good CD player too. They retail was $1000, but they regulary sell for $250-$400 used on Audiogon. The newer model that replaced them (DVD-37??) are also supposed to be quite good, but they're more expensive.