It’s a CD player with eight high-end D/A converters, 12 high-end op-amps, and four vacuum tubes. Shanling is manufacturing a limited edition of 300.
You can buy it at Audio Advisor for $4995 (but they’ll sell your shipping address).
Or you can save $4981 and buy a copy of ELO’s Greatest Hits, remastered, although admittedly the ELO disc will sound a lot less good than the fancy CD player.
Unfortunately, the record company has pressed a lot more than 300 copies.