I use an Emotiva ERC-4 CDP @ $600 new and it is noticeably much better than my Oppo 203 regardless of whether I use the built In DACs of each device or connect to an external DAC. However the best performance by far comes with the use of an AES cable into my DAC that being a Holo Spring Level 1. Everything else being equal I find AES to be far superior to coax or toslink.