Absolute Best CD Players Out There Under $12k ?

The only machine listed that I have actually heard using phones is the Naim CDS3, coupled with Stax Omega II phones (a combination I own). This can be a quite analytical and dry sounding combination with some recordings. I think a lot of other players would also be brutally exposed by phones like the Stax.

The best I heard my phones sound was with audionote DACs (DAC 5 signature and DAC 4). The Audionote stuff is absolutely grainless, natural and harmonically rich and colorful. It is quite different from the more present Naim gear; my guess is that is an advantage with phone listening.

My guess is that the Linn would sound good too, because it is very smooth and relaxed sounding. I would also bet that the DV-50 would be to your liking as well. It has bass/mid-bass that is a touch warm, and, it too, is quite relaxed in its presentation.

My bet is that the detailed and analytical quality of the EMM Labs gear could be a bit much with some phones, particularly Stax electrostatics.

I agree that there really is no "best" at this level. I've heard most of the players on your list, and I chose the EMM Labs DCC2/CDSD combo. (The DAC6/CDSD would work equally well if you don't need a processor.) It's the most revealing, accurate, and musical digital front end I've ever heard, though some might prefer the Reimyo's softer presentation. Try to audition as many as you can, and make up your own mind.

As you can see everyone agrees on the exact same CD player (sarcasm).

That's why a question like "what's the absolute best" really can't be answered since everyone has different preferences.

It would be good to hear about the differences between the EMM and Reimyo from folks that have listened to both in the same system.

Rich

SACD playback is still the best sound in digital. If you want the best of both worlds look for a Marantz SA-1 SACD/CD player. You will not be sorry. I had sold my $22K Wadia combo after hearing the Marantz SA-1.