Robert Kozel has posted a review of the Marantz SA-KI Pearl Reference SACD player ($3000), including a full suite of measurements, at Secrets of Home Theater and High Fidelity. While the review was glowing, I was somewhat surprised at the penultimate sentence of the summary:
From a price and performance perspective, you should also compare the Oppo Digital BDP-83SE, which delivers an equally pleasing analog performance, significant additional functionality, better bench measurements, and is available for less than a third of the price.
You can read the full review here.
Another feather in the cap of the Oppo BDP-83SE.