Almost 10 years since someone posted in this thread, but someone might find my thoughts and experience worth to read about.
Since many years these components have been used in my systems.
Linn Akurate CD
T+A Elektroakustik D-10
Mark Levinson No 36 (DAC in my TV-system)
D-10 is by some margin the best of these.
A truly wounderful peice of equipment that few other CD/SACD players can beat.
Linn Akurate is very good too and I use it in my STAX headphone rig.
Recently I coupled my ML No.36 as a DAC after my Linn Akurate.
Initial impression was a little bit colder and more compressed sound, but I know that ML No. 36 needs a couple of days to adjust, and after 3 days this combination bettered Linn Akurate CD as a standalone player.
Still could not touch my D-10, but I think that ML No.36 still is one of the greater DAC's that have been made.