One note on something written above, P-03 and D-03 do maintain full DSD for SACD all the way from transport through DAC decoding and playback. There is an option to convert DSD->PCM and PCM->DSD however you need not choose this. The DAC chips in the D-03 are 'dual-mode' in that they can accept DSD or PCM signal inputs; they are unique from what I see in the industry in that regard.
As far as the P-03 and D-03 sounding clinical, lean and bright, I've found that this is often a function of the cabling, power cords and other equipment that are involved in the system. With my current setup, the P-03 and D-03 do not ever sound clinical, lean or bright. Choice of decoding, upsampling/clocking, etc...also figures in.
This may start a healthy debate however from some units I've heard, 32-bit DAC chips are not always better just because they are 32-bit. I've heard units that use them that don't sound as good as what comes out of the D-03 and a very few that equal or better it in some ways. I'd say forget the technical stats (32 versus 24, etc..) and let your ears be the judge!
As far as the P-03 and D-03 sounding clinical, lean and bright, I've found that this is often a function of the cabling, power cords and other equipment that are involved in the system. With my current setup, the P-03 and D-03 do not ever sound clinical, lean or bright. Choice of decoding, upsampling/clocking, etc...also figures in.
This may start a healthy debate however from some units I've heard, 32-bit DAC chips are not always better just because they are 32-bit. I've heard units that use them that don't sound as good as what comes out of the D-03 and a very few that equal or better it in some ways. I'd say forget the technical stats (32 versus 24, etc..) and let your ears be the judge!