The high end of high-end universals.
There are essentially two types of high-resolution audio: that which comes out of a high-end player and that which doesn't. Now, before I go on extolling the virtues of high-end players—and when I say high-end, I'm not talking about price alone—I should point out how impressed I am even by what inexpensive players can do with SACD and DVD-Audio. I've heard these formats sound good coming out of sub-$500 players, and that, to me, is one of the most telling indications that these formats are indeed living up to their promise of significantly higher-quality digital sound. But, as with CD, vinyl, or any other format that preceded SACD and DVD-Audio, they sound that much better through a top-shelf player. You can't say you've truly experienced a format until you've experienced it from a high-end system, and a true high-end system starts with a high-end player.