"Best" of the "Universal" players ???.

OPPO.
Spend the extra on a good external DAC.
Best upsampling, good 1080p output and thoroughly upgradable.

Well, Seriously.
I have been pretty much convinced that to optomize for video or audio but NOT both is possible.
The universal players, are to conventional wisdom, flawed in one way or another for audio.
So it was only partially with tongue in cheek that I suggest the OPPO. Terrific video performance and Toslink / SPDIF outputs for audio.
CD performance is only so so, however, by most accounts.

Tell me what single player can match the OPPO in video and my CA 840c in CD playback and can be had for the same total price? Don't forget, the CA also tosses in a 2 input DA converter, which I will use for OPPO sound and as the DA converter from my computer audio....FLAC Lossless output.

I won't catagorically say it CAN'T be done...to make a player which is optimum for both DVD and CD use, but if the same qualities can be had in a 2 box setup for less $$, I don't see why not. The exceptions would be if I were REALLY rich and REALLY space limited.

Sounds like a plan::
Happy listening.....and viewing.

My situation is that I can NOT afford multiple systems and don't have the space, even if I did.

I wouldn't even presume to give any advice on hi-end CD players. I believe my current system of 840c into PSAudio integrated driving Magnepans is quite enough! I could improve my current system by improving the listening area.