I have Sony 555ES cd changer.
I heard the DACs and upsamplers do better job then onboard DACs. Atleast 555ES is not as good as my Denon AVR3300.
I dont want to part with my changer as its a big convnience over changing cds on a single high quality CD players.
If I can get a reasonable priced($500.00) DAC & upsampler then I would prefer going that route then buying a new CD player.
I will use this as a CD reader and DACs will do rest of the jobs.
Although I know High end CD players talk about their reading capability & tube output stage, but I think if DACs are good then possibly 95%+ job is done.