I bought a Bluray DVD player today. A cheap Sony model costing all of £109, and it plays video very well. I have read a lot about digital outputs sounding the same (a digit is a digit after all) so before wiring the player up to the telly, I connected the digital audio output to the second input of my Meridian DSP speakers which have their own internal DAC and compared the sound with the digital output from my very expensive audiophile brand CD player. This goes into the primary input of the speakers. I have two copies of a sampler disk, so I was able to A-B test the two players with the same recording of different types of music almost instantaneously. And guess what? I couldn't tell the difference. From time to time my wife and I thought we could detect that one was "harsher" or "not so good in the treble" or "better on piano" but when we checked, we couldn't reproduce the effects we thought we were hearing. We ended up listening with just as much satisfaction to music from the ultra cheap player as we normally do from the expensive player. My conclusion from this limited comparison is that digital outputs really DO sound the same. Please note that I am not claiming that all CD players sound the same - only their digital stages. Does anyone disagree? Have I missed something?