What on earth are you claiming a better transport can get off a cd apart from an accurate duplication of its 16/44.1 bits? Accurate is accurate and it is all there is - and since a cheaper than £20 plastic drive can give you accurate - proven to be accurate - anything more is indulgence. Buy, em, use em and bin em if they break.
Oh good... Here we go back in time to the early 1980s when everyone ran around shouting that "bits are bits" so all CD players will sound the same..
Since those early days "science" discovered that it did not know everything there was to know about digital audio in general and, in particular, the problems inherent in the Red Book CD standard.
The first "discovery" was that the stock sampling rate of 44.1KHz AND the use of a brickwall filter at ~22KHz introduced aliasing which was "nasty". This discovery led to the development of oversampling which saw the digital data stream sampling rate boosted by up to 8x the original 44.1KHz (just over 350 KHz) so that the aliasing frequency range was lifted far enough above the human hearing range for anti-aliasing filters to have less impact on the audible range.
The next aspect that was "discovered" was that the timing of the data in a digital data stream could - out of whack - cause unpleasant artefacts in the sound reproduced. These digital timing errors were labelled "jitter" and any jitter value above a certain level was BAD. Manufacturers leapt in and made design changes to reduce jitter to as low possible.
Bit accuracy (or a 100% correspondence, at bit-level, between data signal retrieved from CD drive read to data signal received at DAC input) was also predicted before production and error-correction circuitry was built-in to reduce the incidence of bit "drop-out" - "reduce", not "eliminate".
I could go on, but those are enough to illustrate the point.
The first CD players in the early 1980s promised "perfect sound forever" and delivered a sound quality that was distinctly unpleasant.
Comparing some of the better budget players of today against any early 1980s CD player (irrespective of their price-point) and you'll find that today's CD players offer better sound than those old ones.
Decent engineering in any audio component will not always provide any clear improvement in SQ over the unit's predecessor, but what decent engineering will provide is a combination of a decent product lifespan, better sub-component compatibility and a consistency of performance across multiple units (i.e. fewer instances of a "Monday hangover unit").
Decent engineering also takes into consideration "materials science" and it's this engineering approach that provide overall quality improvement - not just some arbitrary whinge about magnesium having been chosen as the appropriate material for what is a very costly transport mechanism.
The role of a proper engineering approach to design and build is probably best illustrated in the area of turntables - the LP12 was one of the early examples of where engineering was applied to audio build. Nowadays, one just has to look at all the really high-end turntables (TW Acustic, Caliburn, SME, Avid, VPI, etc.) and the stand-out aspect that is common across them is the standard of engineering employed.
A CD player also relies on a rotating disk (like vinyl) but that's where the similarity ends.
A record player's turntable must rotate at a stable angular velocity (measured in RPM) and this stable rotation must be accurate to the standard to ensure pitch accuracy.
A CD player's disk platter must also rotate at a stable velocity - but this velocity must be a linear velocity so that the data read from the disk is read at a stable data rate.
What this requirement does to CD mechanism design is to introduce the need for the disk to rotate at a variable angular velocity (RPM) where the position of any track being read from the inside edge is factored in to the motor speed control so that the circumference at track (in centimetres) is spun past the pickup at the desired linear rate (cm/sec) and that, coupled with the recording density (bits/cm) provides a data rate in bits/sec that must adhere to the spec as defined in the Red Book.
This variable rotational rate introduces the first level of complexity into CD mechanism design - the need to constantly adjust the rotational speed based on the position of the laser pickup along the radius of the disk (which is done via complex feedback circuitry which relies on accurate data on the track position and real-time rotation speed.
The accuracy required in the feedback data is crucial to the accuracy of the data stream output to the DAC and accuracy is best achieved via sound engineering...
Enough...
Dave