While there are minor differences in some players compared to others, because these are attributable to slight differences in frequency response, it is impossible to say that one player is better than another. It is also ludicrous to justify the huge disparity in cost when this type of difference is not only barely audible but easily and cheaply compensated for. Any real differences in performance would show up as differences in dynamic linearity and non linear distortion. But virtually every player far exceeds the ability of human beings to detect whatever minor differences in these regards exist. To those who think that equalization is process that should never be allowed in high quality audio systems, you not only are not knowledgeable about the way analog tapes, phonograph records, and FM broadcasts work, you don't understand what a loudspeaker crossover network is either. Therefore, you will be forever condemned to pay exhorbitantly high prices for equipment that performs no better than much less expensive equipment in an effort to achieve audibly flat frequency response without the use of inexpensive active equalization.