SimplySound
Kent Engineering & Fondry
You'll likely pay less than $15 for it and it'll be a good test for sound with your system. IMO - you may not hear a difference between a BlueRay player and a dedicated CDP, but the CDPs from the mid-80s do have a wonderful sound and most of them look great...
There we go Pete... in other words, you really don't know Super until you try it. Trying to answer your question is highly subjective. There are some awesome, inexpensive, dedicated CDP's out there that will be very hard to beat with ANY player. Just as there are some really high quality UDP's that can compete with and surpass many CDP's.
The real point I'm trying to make is you are now finding some really nice "DVD UDP's" that folks with means are selling off to upgrade to BD Players. If you research and shop around, you can get a SACD, DVD-A, Redbook Player for not a lot of money that will do everything you need in the "Audio Realm" and do it well! :thmbsp:
Not quite there yet, but that's my plan, at least!