In reply to:
If you are sending a data bitstream via a digital (optical or coaxial) cable, then there is no way that one CD player will sound different than another. This is not an opinion, it is a fact. A cheap entry level CD player will send the same 1's and 0's to the receiver as an expensive player over a digital connection.
I have found no difference in sound quality but when I upgraded from a Sony DVPNS725 to my Samsung HD931 the sound was louder out my Denon 1804. I didn't measure the difference but I was listening at -10 with the sony and had to drop it to -25 with the Samsung for what was about the same listening level. Quite the difference better dvd player components make. Just my $0.02 worth.