As I see It, all players sound the same. Seems to me, what sets players apart are convenience features and ability to play files perceived by the listener to sound best. For me, iTunes satisfies completely. Now, my DAC will only accommodate up to 24/96; but, since I can not discern any difference in sound when comparing my 24/96 ALAC files from HDtracks to the same material from Apple Music in AAC, when each is played by my iTunes player, I am not at all concerned that AAC is not delivering everything my ears can hear. BTW, the only way I believe a player can be made to sound "better" is with some sort of DSP.