mike: my a/b comparison of the electro (w/ upgrade) to the 75v leads to my quite personal preference for the 75v. my preference is based on the 75v run direct to the amp (accuphase a-50v); hence, if your only source is digital (the 75v can be upgraded to decode, but not play, sacd), you can skip a pre in your setup. with the electro and 75v both run through a boulder 2010, the differences between the cpd's are more difficult to judge, tho, IMO, the 75v comes out just barely ahead.
FWIW, i've been doing comparative listening over the past week to the accuphase dp-85 (playing redbook) and the boulder 1012, used as both a dac/pre and pre only. i'm hoping to garner enough play time to write a mini review. i can tell you, however, that at this level, there are more similarities between digital components than differences. as an aside, i've a/b'd the 85 and 75v. to my ears, the dp-85 playing redbook is noticeably more detailed than the 75v (the 85 has what i'd describe as a “hotrodded" version of the upsampling circuity/dac in the 75v). -cfb