Not exactly to your point, but I have an Accuphase DP75V and the EMM DCC2 (non-signature) and CDSD transport. While the EMM definitely is more lifelike with big, rounder, denser images and a more cavernous, open listening field, the 7-year-old Accuphase holds its own. It is lush, relaxing, grainless, with smaller but well defined images and an overall seductive keep-listening-for-hours sound. I know it's heresy, but in the demos I heard with with the Linn CD12, the 75V had better-defined, more integrated bass and was, overall, more relaxing, although with a bit warmish coloration (which may be part of its charm). I think the Accuphase, rather than "solve" digititus, expertly covers it up. It just has a really beautiful sound. I heard the Naims for short periods at Audio shows and always preferred the 75V.
Accuphase CD players versus Naim CD players
i have an accuphase cdp(DP - 55V) which on the whole i like a lot(I have thought about upgrading to a DP-67, see seperate question) but sometimes i wish my accuphase was more dynamic in its presentation of the music. overall though i feel it gives me plenty of detail and a real sound. i have also thought about a naim cdp but for every person who seems to love the Naim 'sound', there seems to be someone else who hates it with a passion and thinks the 'sound' Naim creates is false. the main criticism seems to be that 'yes', it does give you a very dynamic explosion of sound and is very fast but that it misses a lot of the musical detail and that the naim 'sound' is actually quite artificial. i would be interested to hear if people agree or disagree with this argument. i have not done a direct comparison yet between an accuphase cdp and the naim cdx2(which is the player i would be thinking about)but whilst i might sometimes crave a bit more dynamism from my accuphase, i would not want to sacrifice the accuphase genuine sound for something that may be slightly artificial. i would be particularly interested in hearing from anyone who has directly compared Accuphase with Naim.