FWIW I have never heard as much of a difference between digital front ends as I expected. I have heard a few over the years and have always walked away thinking is it me or what. People slam certain players and say this smokes that or vise versa but I am sorry I to this day just don't hear it. Now pre-amps, amps, cables and room acoustics........yes, I have heard sustantial differences.
Chuck
Chuck