I found another loophole in the question. It doesn't actually say electronic shock protection. So the Phillips CD prototype from 1981 would be my guess since it used rubber feet on the bottom of the player.
The first manufacturer to offer ESP in a discman was Sony.
Eclipse first generation of car CD players used some type of oil filled shock absorbtion system.
I guess we need to clarify things with Honkey. Does a buffer count? If the inventor of the first cd player never had a company other than a consulting firm, do they count as a manufacturer? Did you mean ESP or any shock protection (rubber feet)?? We need answers!!