I own that player & It is one helluva spinner. It had a major re-design in 2015 incl: an upgrade to the psu's, boards, EngineeRed (formerly Anagram) Q8 upsampler, master clock module, analogue output stage etc & is pretty much a new player. It has a very good transport based around a heavily modified Phillips Pro 2 LF transport mech mounted on a huge milled aluminium base. Vitus said this is the most analogue sounding cd player he has designed, and I have to agree. This player has good bass, tube-like liquidity/flow, excellent resolution & has an engaging sound with plenty of body. It sounds smooth & non-fatiguing, but requires 250-300hrs to mostly run in. Obviously it doesn't play SACD's, but when you have XRCD2, XRCD24, K2HD, DXD, SHM, SHM Platinum, Audio Fidelity 24kt gold, Mofi 24kt gold & many other audiophile cd's to choose from, it's not a really big negative. Besides that, you can stream DSD from a HDD. I'll avoid throwing around "best" as that is a subjective term. Hence i'd definitely recommend seeking out an audition if you can swing one.