As I'm sure you are aware by now, the Ayre C5xeMP is very, very hard to beat. I have not heard the top of the line dCS or top of the line Rheimyo, and their a some others I have not heard. But the only player I have heard that arguably bettered the C5xeMP is the Exemplar Denon 5910 with some very special tubes. The Exemplar's sound was richer and fuller (mids to die for) and seemed to project a deeper sound stage. With other tubes, however, the C5xeMP was better overall. The C5xeMP is more detailed, its tonal balance is arguably more accurate, it seems a little faster, and its bass is a little tighter but also a little thinner. It comes down to a matter of how you like you music to sound.