The purest implementation of digital audio that we can achieve today is memory playback - where the entire uncompressed audio bitstream is loaded into main memory (RAM). The CPU then runs an audio player that picks up the in-memory audio bistream and streams it to a DAC - which converts the digital bitstream into an analog audio stream.
Consider that CPU accesses the digital bitstream from RAM takes
100 nano-seconds, compared to 100 micro seconds (1000 times slower!) for an SSD, compared to 10 milliseconds for a fast hard drive (1 lakh times slower!!). And a CD operates much much slower than a hard drive. And RAM operations are near-perfect operations. It had better be. Otherwise, all sorts of data in this world would get corrupt. At least we can say that even for obsessive audiophiles, RAM playback can be considered a near perfect solution. I mean, if you are still not satisfied, you can get ECC RAM!
And even leaving that aside, when a audio CD is played (dedicated CD player or computer CD ROM - regardless), the bitstream is loaded through this incredibly slow I/O channel and eventually still loaded into RAM (CPU can only read from RAM anyway).
So I personally don't understand how CD players are even relevant today. Discussing the transport quality of the CD player transport is a bit like fitting a bullock cart with really really good quality wheels. While it is a creditable engineering feat, it is a pointless engineering solution when other people are driving cars.
The good audio quality you hear from a CD player is most likely because of the excellent power supply and DAC implementation. So why not get a good DAC instead? Why pay money for a CD transport? If you really want to use a peripheral I/O device (a CD is a computer too), you might as well use a nice fast high capacity USB3 solid state flash drive.