Hi Bruce. I'm objective and skeptical. I do not believe in expensive cables and can't tell them apart during demos. But CD players are different - some better or worse; others just different in character. My upgrade from Arcam Delta 70.2 to Arcam CD37 was almost as significant as swapping my speakers to Harbeth. I demoed three players around the £1K mark in my local shop and would have been confident telling them apart, double-blind.
(Same with amps. Some better or worse; some just different. Cables, stands, isolaters, mains cords, power conditioners - nah, you can keep 'em).
Ben from UK. Harbeth P3ESR owner.