I think the Cambridge is both more detailed and more musical, and can stand up to greater scrutiny when connected to higher end gear. MHO.
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There you have it. How a piece of equipment sounds depends on a lot, including accompanying gear, room and ears. One person's "neutral" can be another person's "uninvolving".
The Cambridge frequency response is almost dead flat - measures favorably compared to players costing much more (see HiFi World multi player review from late 2005 or 2006). Better gear will extract musical detail and nuance from the Cambridge that from experience comes off as glare on lesser amps and speakers. I found the RCD-1072 to sound a bit anticeptic and dry by comparison, YMMV.
Astor212, any chance to listen to copies of these players to determine for self?
You are absolutely correct, Knownothing, in stating that mileage does vary -- more often than not in this hobby! Both are solid budget units and are sure to provide the original poster with great listening enjoyment.
After owning both of these units, I believe the RCD-1072 will serve as a better transport should the poster wish to upgrade to an external DAC in the future. I used the Rotel as a transport to the Neko Audio D100 DAC in my system and got good results. One heck of a DAC that was! Rivals more expensive DACs and CD Players.