Best Digital Source That Money Can Buy?

Until now I did heard the Vitus only at the show, but I have heard the Soulution and I doubt that the Vitus can be better in equal conditions, and certanly Soulution is very very good, so good, that it changed my mind in relation of the digital front, perhaps the old formula transport and dac is not necesary, perhaps Soulution is the solution, but MBL, and Scarlatti are so very good...

In SOTA electronics to go from 96% of the highest quality available to get the 97% you MUST to pay double, if you have a system that give you 45% and you want to get 50%, you only need to pay a little more, in relation to SACD, is not yet dead?
Before to move your money please hear Vitus, SOULUTION, MPS-5, and why not Memory player, it also deserves a great attention, for me one of the three best transport, if it is a transport.