Any top SACD player with PCM output on the market?

As standard, no. OTOH, you can resell your "really great DAC," and use the funds to buy a "really great player."

Some of us have modified a player to output PCM from SACD but this is generally not officially condoned.

Kal

Kal, can you suggest me that modification?
What player you choose as a source and who can do this modification?

Not simple.
See this thread: http://www.meridianunplugged.com/ubbthreads/ubbthreads.php?ubb=showflat&Number=90371&fpart=1 (Lots of info/discussion at this webforum)
Also: http://www.switch-box.com/3x_and_4x_S_PDIF_Transceiver_board.html
and
https://www.dvdupgrades.ch/digital_audio.html

I found that my Scarlatti can output PCM from SACD layer!
Incredible!!! It sounds much better than the same output from CD layer!