I owned an SA 10 for 2 weeks this Summer. I didn't like it that much as I found it very uninvolving. Previously I had an Esoteric DV50 which I loved and should have kept. I am now using an Esoteric UX-3 player which I love and will keep.
The SA 10 sounded too smooth. Music that I knew well and had a lot of dynamics sounded flat on the SA 10. I think it had to do with the Cirrus Logic dac Esoteric was using in it. If you like smooth buttery sound with little dynamics, it may be just the ticket for you. I have never heard the Ayre, so I can't discuss.
The SA 10 sounded too smooth. Music that I knew well and had a lot of dynamics sounded flat on the SA 10. I think it had to do with the Cirrus Logic dac Esoteric was using in it. If you like smooth buttery sound with little dynamics, it may be just the ticket for you. I have never heard the Ayre, so I can't discuss.