The Bel Canto will blow the DV-60 away with all audio sources . . . . Redbook, SACD, DVD-A are all extraordinary on the Bel Canto, while the DV-60 may even be a step backward from Esoteric's own, discontinued DV-50s, and is definitely not in the same league as the Bel Canto PL-1A.
Video, however, may well be a different question. The DV-60 is truly awesome for video, while the Bel Canto is only spectacular.
I have actually owned both of these machines and would personally prefer the Bel Canto because of the audio performance.