If what's being suggested here is that all cd players sound the same regardless of whether you're using analog or digital out, then I side with Saturn here - I have definitely been able to hear differences between CD players. I had a mid 90s entry level Sony cd changer for a little while, and then I stepped up to a Sony SCD-CE775 SACD changer, and there was an extremely noticeable difference between the two - the newer player clearly sounded much better (we're talking regular redbook and analog out).

Or are we saying that all DACs sound the same now? Oh sorry. Yes. Um - I could hear no difference. They sounded completely identical. 1s and 0s, etc.