Amazon is selling a 'nostalgic' CD player with 'great sound quality' for just $40

The Gueray CD Player and Bluetooth Speaker is the #1 portable CD player on Amazon, and it's $8 off during a limited-time deal.
Ars Technica

CD players with optical digital out - any difference in quality?

Is there a difference in sound quality between a cheap CD player or an expensive high-end CD player - both with optical digital out? I would understand if we were talking about analog output, but ...