Teeshot: I'm not sure if this means anything but I also like Dan's stuff (and own the LS36.5 and KWA150) and chose the Esoteric X-03SE because it sounded great and is built like a tank. Their transports are unsurpassed and operating the machine makes you feel like your money was well spent. I did not compare the X-03Se to the X-05 but did discuss the differences with the dealer I worked with and, given the better DAC's, transport, internal wiring, ETC I felt it was worth the extra dollars. Since then I have read numerous comments on this machine that suggest it is the proverbial "sweet spot" in their lineup, representing the best sound and build quality for dollars invested. I don't know what your budget is or whether you are looking to buy new but I do believe that Esoteric has come out with a replacement model called the K-03, however I suspect that is considerably more expensive than the X-03Se. Sorry I cannot comment specifically on your question but perhaps this will provide some help in making your decision.
Differences Between Esoteric SACD Players
I cannot find a dealer in my area that has the x-03se and the x-05. I am sure there are people who have compared them. Can you give me some idea if you think the x-03se is worth the extra $6-700 extra over the x-05? Finally, is the SA50 close to the x-05? I like the DAC accessability in that unit as I would like to listen to internet radio, but that is not a major decision point for me. I have a large SACD collection so that is the priority. Thanks for your help.