I've heard the Esoteric X03SE and the P05/D05 as well.All the listening was done on the same system. I have not heard the Bel Canto but if is in this league it must be one hell of a player.
What I have heard that has impressed me is an Oracle 2500MKII,Electrocompaniet ECM 1UP,Krell Standard MKII,Benchmark DAC pre(with Electrocompaniet as transport)and perhaps a few others heard to long ago to properly cataloge. The Esoteric is X03SE is the best I've heard in digital either redbook or sacd.It is the most upfront,reveiling alive cdp I've experinced only bettered by the P05/D05 seperates(and by a more than subtle margin). Almost worth the price of admission.
What I have heard that has impressed me is an Oracle 2500MKII,Electrocompaniet ECM 1UP,Krell Standard MKII,Benchmark DAC pre(with Electrocompaniet as transport)and perhaps a few others heard to long ago to properly cataloge. The Esoteric is X03SE is the best I've heard in digital either redbook or sacd.It is the most upfront,reveiling alive cdp I've experinced only bettered by the P05/D05 seperates(and by a more than subtle margin). Almost worth the price of admission.