I know of someone who had a CD transport and a Sonic Fontiers (Burr-Brown) DAC. It was modified with a Lundal output stage. Much to my suprise, he traded it in when he got a Sony ES series CD player. It was not a financial based decision to sell his DAC. So I'd love to hear comments from those who have Sony ES players. What do normal CDs sound like? Is there any need for a DAC in this set up?
The thing about the Sonys is that most sound like crap out of the box and actually it gets worse before it gets better, for SACD as well as CD. As it breaks in, usually after about 120 hours, it starts sounding better and better. Improvements have continued to have been observed after the 400 hr mark! By the time these are fully broken in, they are generally observed to be among the best CDP's in their respective price classes. Some use a DAC, but I recall one SCD-1 owner using a Dodson DAC who discovered he liked CD better without the DAC(!). The SCD-1 and SCD-777ES have 4 digital filters for CD. I don't use the filters anymore. You really can't go wrong with these machines and would be better advised to put the money you'd spend on a DAC toward getting the best SACD player you can.
Interesting. I know that he did say that the difference between the Sony SACD and the Sonic DAC was minimal at best. Maybe that's why he traded it in. BTW, all of his SACD's blew away everything else he had.... gold disc, whatever.