Here is an excerpt from a 2006 Ultra Audio Review of the Esoteric DV60. "Esoteric says the SA-60, which I haven’t yet heard in my system, sounds exactly like the DV-60. If you trust manufacturers’ claims or don’t mind rolling the dice when it comes to buying decisions, you can extrapolate the SA-60’s sound from my assessment of the DV-60’s performance. If auditioning the unit confirms my findings of the DV-60, then the price factor comes into play big-time: the DV-60 retails for $5600, the SA-60 for $4500".
Esoteric DV-60 or SA-60
The selling price for a DV-60 seems to be about $1500, but I wonder about the price of an SA-60. There are few data points in the Audiogon Blue Book. Could there be a premium for SA-60s over a DV-60s, because there's no video processing? The only SA-60 I find is listed in the US is on eBay for $2K.