Which CD player has the best sound quality, Sony or Panasonic?

It should be Sony 730. I don't have 730. I bought 830. I bought Sony ej 985 and Panasonic first. Personally, Sony is better. Sony's goal is sound quality machines, while Panasonic's machines are often functional. Of course, the sound quality is not bad. For example, when I bought ej985 (cd format only), Panasonic's machines could still play MP3 songs, so I bought so many machines. In fact, apart from Sony E0 1, the sound quality of the machine itself depends on your headphones, which is also an important step in the pursuit of sound quality.