SONY Blu Ray player as CD transport?

The three entry level SONY BD's play SACD's and has stereo analog outs (I do not use surround). I have a seven year old elite receiver. would the SONY BD be a suitable CD transport? Would the SONY DAC be an improvement over a 7 year old elite receiver DAC? Would I probably not hear any difference?
I read a British review of the entry level s370. They state the audio is very good...but the review was mainly looking at video performance
sort of depends what DAC your receiver has. another option is to go with a ps3 and run it bit direct to your receiver. some of the pioneers run the wolfson dac and thats pretty good. could always go with a new cheaper dac like a v-dav or dac magic if you think it will be better. i suspect you willbe able to beat the dac in a entry level player pretty easily now days.