I can’t really answer why two different CD players are sounding completely different except to say that I have also found that CD players with built-in DACs and analog preamps can have a way of coloring the sound. The better alternative would be to go digital out of the CD player and into an outboard DAC. I guess the correct approach is to upgrade any of the components where that will lead to better sound!
I am familiar with the Hegel product line and currently own an H590 integrated amp. Hegel is a good solid brand, well-engineered, and of audiophile quality. The Viking is a solidly-built CD player that works well with other Hegel components. You are correct it does not upsample --as far as I know upsampling is actually unusual in a CD-only transport. At least Hegel has taken the philosophy that staying with the native 44.1kHz sampling rate is better – and focusing their efforts instead on improved clocking to reduce jitter.
So all data that are out of the range will have a huge number that easy recognize
You cut at the top level you want discard all those over huge number
and racine The number back
Cheap efficient help you making poor CD at low cost
Help you doing cheap machine at low cost
Add a one minute memory before playing also cheap before memory increasing
Then play the music For cheap
it’s like when you build the floor on your patio you put the plank don’t care about the length
When you finish use the Skil saw to cut the over and above! This is modern city
And we could also do politics on that cut over and above
to me if I manufactured cd player NOS with a buffer to make sure the number are in the correct position except that don’t care of over sound maybe my dog care because he has bitter ear than me
But we could do real good CD player in the NOS and a buffer And the results would could be quite affordable and reliable