The last few posts reveal the perspective as to which is better--how much sound quality do you get for your money? In my case I've never spent a lot for a CD player, maybe $500 tops. I did have an Audio Alchemy transport feeding a $700 SoundStream DAC (designed with help from Krell), but when I later got a CEC CD player, it sounded better. I've heard excellent CD players demoed at high end stores, and I play SACDs and DVD-As on an Oppo.
But I had the laptop for other uses already, and stacks of CDs ready to rip. All I needed was Audirvana Plus for $49 (now up to $79), properly configured, to easily exceed the musical satisfaction of my various digital disk players. And Audirvana just keeps getting better. When I updated to 1.5.2 (now it's at 1.5.4), I noticed a significant and pleasant improvement in the sound quality and how engaging the music is. Not bad for $49.