Gotta keep in mind there's high quality 24Bit DAC's and not-so High quality DAC's
And it's not the only thing that makes up the total outcome of how well a unit will perform.
Check out the DEH-P860Mp from Pioneer Premier, IMO probably the best deck in it's price range. I'd take the 300 dollar DEH-P860mp over Alpine's 400 dollar cda-8953
If you want to get really into high quality proccessing look into a Behringer DCX2496
Just remember that the final outcome of how good everything sounds is the install and the quality of the speakers(and of course adequate power)
I just installed a system in my friends '05 Prerunner using DLS Iridium 6.2 components, DLS A3 amp on the components and DLS A6 on the 12" IDMAX, all while using the stock CD player(dash kit is not yet available)
Hands down one of the best sounding systems I have ever heard. And it's because of the speakers, amps and install.
The factory CD player is made by Panasonic
