for the $ the McCormack UDP-1 is really quite special. for redbook and dvd-a, it is simply incredible. i was able to a/b the UDP-1 with a number of dedicated DACs as well as the Esoteric DV-50. i don't have enough software on SACD to be able to properly evaluate SACD performance. peter moncrief wrote a fantastic and thorough review on it...
http://www.iar-80.com/page102.html