That is correct, the X-05 ups the ante on the SA60 by being a true differential design with a superior transport. Still, the SA60 sounds good on PCM to DSD conversion and thats a trick the X-05 can't do. Neither of course can the X-05 play multi-channel or DVD-A recordings.
I recently replaced my SA-60 and shopped around looking at lots of options both inside and outside of the Esoteric portfolio. Inside the portfolio i auditioned the X-05, X-03 and P5/D5.
What disappointed me about the X-05? It simply did not represent value for money in the sense of being worth the price difference between it and the SA-60. Whilst the price gap between the X-05 and X-03 was greater, so was the audible improvement in sound quality. The X-03 took the resolution of the X-05 up a notch but importantly also added some 'skin to the bones' of the music. The result IMHO was far more rewarding and satisfying.