New CD Player vs adding Musical Fidelity A324

I have a CAL Icon MkII.
Which would be the better upgrade path,
buying a new cd player such as the Tjoeb w/upsampling option
or adding an external DAC like the A324.
Am I correct in assuming the A324 could be utilized for other digital sources as well, i.e. SACD and DVD-A?
Just a word of caution, you can't shut the upsampling off on the Tjoeb. Id pick up an MSB link dac 3 and up grade to your hearts content.
I have an A3-24 DAC, and while I highly recommend it, it is very dependent on the transport used. Since the CAL's are known to be good transports, this might be an excellent match.

By the way, the A3-24 DAC will be useless for SACD and DVD-A, as no players output a digital signal for those formats on any standard digital connection.