I found a used OPPO BDP-83 that plays just about any disk format you can come up with. Digital out, into whatever DAC you have works well. It's rock solid and although Oppo is not being made any longer, their service department is still open for business. Inexpensive transport and spend the balance on your DAC.
From Oppo:
Disc Support: Blu-ray Disc (BD-ROM, BD-R/RE), BD-Live with 1GB onboard
storage DVD-Video, DVD-R/RW, DVD+R/RW
SACD (stereo and multichannel)
DVD-Audio
CD, HDCD, Kodak Picture CD
AVCHD, MKV, and other media files from disc or USB

