I have one, using it with Spendor S5e speakers. Also using the optical out from my MacMini Server (my iTunes music library) into the Esoteric DAC.
I think the AI-10 is terrific. Replaced a W4S DACII (no slouch) formerly used with the Mac Server.
I couldn't ask for better sound. Would buy one in a second.
One con: wish it had a pre out for a sub.