Cary Audio and the no longer in business California Audio Labs CL-15
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I've owned several players with varible output. I like this setup as it allows me to afford a much better player because I'm not spending big-bucks on a quality pre-amp.
I've owned all of these:
Theta Miles (no longer sold)
Resolution Audio Opus 21 (you already mentioned. It is really good)
Cary CD-308 (Cary has several CD and DVD players w/variable out)
Quad 99 CDP (The value King IMHO)
The Audio Aero in case you missed it the first time it was posted. The early version of the Prima has both manual analog variable output through a 6DJ8/6922 or a variable digital output through the very responsive remote. Highly recommended. I don't know if the current Prima offers the same flexability, but I'm certain it has one or the other. BTW for its price the Prima is a good product.
Conversely I would not keep my head buried in the sand regarding universals, they are dirt cheap and are not as sonically (or format) challenged as the high end makers are going to find out. I was stunned by the quality of signal I heard from one I bought, for another purpose, not modded for less than $100.
Jadis makes one also. The Opus 21 was not as good as the Wadia 861 basic but was better then the Auucphase in my system, but it did need a better power cord then the stock cord to get there. The 861 was the best in my system even using the stock power cord. The others mentioned above are very good players also what ever fits your budget.