I have been fortunate enough to test this personally at the entry level and top end for CEC player, transport, and DAC products using Tidal and Qobuz. I would suggest it gets difficult to tell if it is a CD or streaming given the streaming is a direct copy of the CD. Yet I agree, high resolution...
You can read the reviews and the specifications on the Audio Union web pages or CEC web pages. Which is the best is a budge question. My personal system has a DA5 and a TL5, these are the entry level components which would be the heart of digital system. You can find current pricing on Audiogon...
I suggest you consider a belt drive transport like CEC products; TL5, TL2N, TL0 3.0. Belt drive transport such as CEC products solve many of the problems associated with direct drive transports.
Since CEC introduced world's first Belt-Drive CD Transport in 1991, a lot of music lovers have enjoyed its rich musical sound, which CEC continues to improve on. A heavier stabilizer brings a more stable rotation of the disc and the Belt-Drive system eliminates the affects of vibration and...