I think the Yamaha s2500 is supposed to be THE player if you look at all it's features and its not very expensive relatively speaking.
* i.Link digital connection for DVD-Audio, Linear PCM, SACD
* Video Off Mode, which allows the user to turn off video circuitry that may interfere with these enhanced audio formats.
* New high-performance video DAC (216MHz/12-bit)
* HDMI, which is capable of 480p, 576p, 720p, and 1080i digital video up-conversion.
* NTSC/PAL progressive scan with DCDi� processing by Faroudja
* Supports: SACD, DVD-Video, DVD-Audio, CD, CD-R/RW, picture CDs, MP3 files and JPEG files.
* SA-CD and DVD-Audio circuits are completely independent and optimized for each format,
* Independent digital and analog power circuits and transformers.
* RS-232C port for advanced custom installation capability.
MSRP reported at 749$, with street prices expected to be around 399$ in the web post that speculate. Its about due to be released, though one recent posting pushed it back to January.