So you don’t think there’s anything special about the dac in the Sony?
I’m thinking the same way
I wouldn't think so. DACs have come a long way in 26 years. With 32 bit dacs costing less than 10 bucks you can do better with a more modern player. My Oppo UDP-203 uses the AKM 4458 vn dac. It's 768 kHz/32 bit 8 channel and a single one costs 5.50. A manufacturer buying hundreds or thousands gets them much cheaper per unit.