Ok, so the CD mechanism itself is ok, the player is reading the CD TOC (table of contents) and shows you a tracklisting, when you press play track 1 starts to play and the counter counts up. Is that all correct ?
If that is the case then the decoder ICs on the mainboard are likely ok and the DAC pcb is supplying the clock.
Have you checked the voltages on the DAC ?
Do you have a scope to check the WS, BCK and DATA lines to the DAC ? I assume the main clock must be running otherwise the CD would be spinning very quickly.
Have you already removed the mute transistors ? If not what are the voltages on the bases ?
Did you power the CD player up with the DAC board removed ? The design relies on the DAC to load the supply on the main board (and pull it down) - otherwise you risk over voltaging some of the reservoir caps and smoking some of the resistors.