I'd think the Sony would probably make a decent transport if you wanted to just get a DAC. A good DAC will run toward $1k though. You could buy a very good Arcam for around $699.00. Dollar for dollar, I don't think anyone can beat Arcam in CD playback. The DV7600 is an incredible deal if you can still find them, retail was $1,099.00 and they were being blown out at $599.00. www.amusicdirect.com has a demo for $495.00 but I didn't see any mention of new ones left. On the 7600 you'd use the digital out for movie sound and would use the analog out for music. Personally, if you have a DVD player already and you are happy with the picture, just buy a good CD player. Of course, if you would be interested in SACD, the 7600 might be the best way.

If you don't have an Arcam dealer in your area, you can view them at: www.acousticsounds.com

If you have a dealer that you do business with a lot, see if you can bring a player home to try.