Accuphase is seriously pleasant sounding gear and so is the Hegel. You have to audition the Accuphase and find out. The build quality of the Accuphase is leaps and bounds nicer than Hegel. If you like the Accuphase pull the trigger. I went from the Hegel H300 to an Accuphase E-600 because I got a major deal on a demo from my friends shop. I liked the Hegel but it wasn't in the same league as the Hegel to my ears and with my Harbeth HL5's. I can't knock Hegel at all and I think the 360 deserves a fair shake but I would highly suggest you listen to the Accuphase. I'm using the DAC on my Audiolab CDP right now but have a Accuphase DP-430 on order and once I get that in January, I'll be looking at the DAC for my E-600.
I get a lot of flack about owning Accuphase because of the pricing but I don't pay even close to retail. I have a very good dealer who works very hard to get me the best pricing. Good luck.
I get a lot of flack about owning Accuphase because of the pricing but I don't pay even close to retail. I have a very good dealer who works very hard to get me the best pricing. Good luck.