Kal Rubinson has posted a review of the Ayre Acoustics DX-5 universal disc player ($10,000) in his Music in the Round column at Stereophile. His comments:
The superior sound of the DX-5 was apparent with the Meridian 621/861, the Classé CT-SSP, and the McIntosh Labs MX150 A/V Control Center (see below), but not with the now-dated Integra DTC-9.8 pre-pro, which proved an unsuitable mate even through an analog connection. Was all this due to lower jitter via Ayre's HDMI? I don't know. What I do know is that I preferred the DX-5's HDMI Audio output to that of any other disc spinner so far. Is it worth the substantial price multiple over the stock Oppo BDP-83 ($499, no longer in production) or stock Oppo BDP-83SE ($899). That will depend on what you connect it to and what you listen for. But if you want to extract all the subtlety and detail from the best multichannel discs, Ayre Acoustics' DX-5 demands your consideration.
You can read the full review here (scroll down to review).