Best SACD player for the money - Marantz SA-11S1

Hmmm...
Howie - I am not sure I am understanding your post very well.
I am making no claims that anything is the best to mod, or is the best player when modded. The only point I was making was that units with newer chipsets might offer better potential than some slightly older units. I am sure many other factors in the build quality of a unit contribute to the sound and also if it is a good platform for modding.

As far as Paul's view on the 555es- I have no idea but I do know that they evaluate units carefully like any other modder and do pay close attention to transports. One of the reasons they got better results from the Sony 595 over the Sony 775, for example, was that they liked the transport in the 595 better.
They do look at players that are readily available as popular options, but they do really like the Marantz reference players which are not all that easy to come by actually.

They mod many units from the modest 595 to the very expensive; i.e. Esoterics, etc.
They are always evaluating units as they come in and have opinions and options based upon what someone may want to spend on the stock units.

I have to agree with Lkdog, if TRL was pushing a unit just because of availability, why have I, at their recommendation, been waiting for the past 3 weeks (and an additional 2 to 3 weeks) for the TRL/Marantz SA-11?

I agree with LK's newer chipset analogy, it makes sense that a newer chipset may be much better, after all, technology does advance. Hell, a new computer is out dated within 6 months, so maybe a 5 year old DAC chip has been improved upon?

The TRL guys mod everything from SACD players to big CRT projectors, I know, the modified my over 200 pound Sony VPH-1272 3 gun CRT projector with great results. They've also modified a few line doubler/scalers for me, of which were greatly improved and saved me thousands of dollars that would have been required to get my video to the performance level I now have.

Considering their modest price ($550), it might be possible that they have seen more units than the more expensive mod shops ...

"I am a bit suspicious of TRL"

It looks like you have been debating doing a mod for over a year with anyone.
http://forum.audiogon.com/cgi-bin/fr.pl?ddgtl&1083355590&openusid&zzDcaudio&4&5#Dcaudio
There are many choices out there.
Good luck. I am guessing almost anybody you choose can improve the unit in some way.
Whether you are satisfied is another story. Maybe you just are a vinyl guy.
Good luck.

Dcaudio
Just as a counter point to your thought.
I have a McCormack UDP-1 which really is a fine sounding unit. Being the possessed, audio nut that I am, I pursued another modder who advertises mods here on Agon regularly. That modder WOULD do a mod on the UDP-1. I also asked Paul at TRL if he would mod the unit, mostly because of the cost of his mods, and the apparent results he gets with them. Paul said "NO". Paul will not mod anything out there. I just got an SA14 modded by TRL - It's still burning in. Based on my dealings with Paul - he is worth a try, to say the least.
Of course, you have to make up your own mind, and feel comfortable with your decision.

Good luck