Best Player or DAC: ceiling $3k


My primary system: Stax Omega Headphones with Stax 007 balanced tube headphone amp.I plan to use balanced interconnects. I listen to a wide variety of music. I am looking to buy a the best digital source without going much over $3000, though no need to go that high. I live in the hinterlands and cannot audition anything. Therefore, I am left to interpret the interpreters.I am unlikely to get into SACD,etc. My candidates on the used market:
-Kora Hermes II
-Balanced Audio Technology
-Audio Note Balanced 3.1
-Theta Gen V Balanced
-Meridian 508.24
-(New)- The Lector
Thanks
briansteffy
I put my vote in for the Resolution Opus 21 as well. I've heard it quite a bit over the last month or so, and geez, it sounds great! It's the best thing I've heard under $10,000. But give the Electrocompaniet EMC-1up a fair shot too. It's also a great player.
GaMuT cd1 upsamples at 2x the speed of sacd very smooth sounding good value for money
My Gamut CD1R is amazing, my friends Meridian 508.24 (which I was going to get) has amazing slam control on the bass, but the Gamut is Liquid on top.. Both are super detailed but not thin like the Levinson units I've heard.
Go for the Audio Note if your taste runs toward non-upsampled sound. If you don't know if you like the sound of upsampling, you'll have to try a few and see. I do like the upsampled sound of many players that I've heard, but overall prefer the Audio Note.

One other nice aspect of the Audio Note is it's virtual extinction-proof topology. There may be improvements made, but the tech is old already and is realtively "mature" and the components which may be improved tend to be upgradeable by the manufacturer.

Good luck on your quest!
After owning many top shelf front ends...levinson ref, wadia 861, bat, denon, arc,...I have found SONY...yes, Sony to communicate music far more effectively then than any of them...like listen all day and all night!! Maybe it's the Burr Brown DAC's that suck the life out of the music. The fact that it's single ended is also contributing to the fact that it sounds better...wonder why Conrad still goes RCA??