Luxman D-06u or Esoteric K-05Xs CD / SACD player?

Also have a Look at the Playback Design Dream Series Transport.

There is no simple "better".  They will sound different.  The Luxman will be more relaxed and "musical", the Esoteric more detailed and "accurate". 

Also depends on what type of music you listen to. Im a Classic Rock guy primarily and unfortunately much of the genre isnt recorded all that great. If everything sounded as good as the production on Dire Straits material for example there wouldnt be an issue. Because this isnt the case the Luxman will make those harsh sounding discs much more enjoyable.  The Esoteric (I have a K-01X) will reveal every single flaw in the recording. I'm springing for the D-08U in the near term

I loved my time with my Luxman DA-06 DAC.  I'd go with the Luxman, but have no experience with Esoteric.  Esoteric CDP's do seem to come available used quite often, which is not a good sign IMO.

And check out the current thread on a 'goner trying to get service for his Esoteric.

Save yourself some money and get Unison Research CDE with Optional Dac.

The luxman D -06u is brilliant, it's a simple beast, but it ticks all the boxes for me. My dealer tells me that luxman are discontinuing all but the D-380 players, no word on what's next from them. I imagine it's a sign of the times,  with streaming in its infancy and all. 
By the way, I steam with Tidal,  but every cd on the luxman (Incl the D-380, which I auditioned) has more life, greater sound stage and greater air (same nad m12 dac for both)..... I've no experience with the Esoteric, not a common brand in New Zealand. 

twoleftears is spot on! CD players at the upper echelons are better described as different rather than good, better or best. I had the Esoteric X0-1. It had a very full soundstage. I moved onto the PS Audio directstream DAC. It's more laid back. I could be happy with either. Joe 

Luxman D-03x and D-10x coming soon!

I have purchased the D-03X.  Build quality is to the usual Luxman high standard. Soundwise it's a definite improvement on the D-05u, redbook and MQA discs sound superb on it.  Shame it doesn't play SACD but have a listen and I doubt you'll miss that feature!

 I just tried purchasing a Luxman d-05u but, unfortunately all gone. My dealer told me Mark Levinson is releasing their new cd/sacd player model 5101 in July. Retail price is $5500.00. Might be worth checking out.