missing from the conversation is the implicit connotation that what is "best" is not absolute and hence dependes upon on'es criteria.
it has often been said that there is no best, so while it is entertaining to discusss the merits of the sony player, it is a philosophical and/or rhetorical question--it has no definitive answer.
Indeed, audio is *highly* subjective. I recall a few years ago a lot of people preferred a Sony Playstation as a digital source over units an order of magnitude or more expensive. In fact, with digital sources I think the level of subjectivity is highest.
Still, there are common and prevailing opinions. For example, it would be surprising to see any audio journal rate the Playback machine behind those others if that is actually the case - such a take would be counter to what's typical, in the audio press itself as well as outside of it. (As for me, I've never heard it.)
there is no best anything in life, period.
There's a bit of a silly statement, philosophically. :) So the only absolute is that there are absolutely no absolutes? I disagree.
In audio there may be no absolutes.