That was response for Sam's query. He was asking for DAC.
DAC is the digital to analogue converter. Every digital source needs a DAC down the line to converted the data into analogue to be fed into the amplifier. All CD/DVD/BD players have built in DAC. All mobiles, portable players have a DAC. However built in DACs may not be very good and so stand alone DACs are also manufactured.
DACmagic is one such DAC whose MRP is 25K . It is for some 17k or 18k on forum for sale.
A low cost media player will not have a good quaity DAC. So to get good quality music you will need a good DAC along with your basic media player.
Where would the Oppo 93 stand in all this? Besides it can spin discs in a pinch too. It too retails for about 30K which is where this discussion seems to be headed.
Given that Media player cant drive speakers, he would need an Amplifier/AVR. If he has/buys an amplifier with digital inputs, even cheap media players would be good enough for Music.