Marantz SA-10 Vs Esoteric K-05Xs

@regafan I had seen the newer Marantz Model 10 in several videos and it does look quite nice, but I believe the price is between $12-15K for it.

@fauguy the PCM upconversion cannot be done via the remote only via the mode button on the unit itself so "on the fly" changes aren't possible.  For now I have settled on the 2Fs setting on PCM.  On my player there are 3 filter settings for DSD (SACD) playback.  The cutoff frequency becomes progressively lower from F1 to F2 to F3.  Mine is set on F2.  I think one could get hung up on all the oversampling and filter stuff.  The player sounds wonderful with the native settings.  The new model 10 from Marantz looks interesting and it would be interesting to compare it to my K-03XD which new was discounted to 12K from my dealer. 

@fauguy , Yes the upconversion settings do apply to CDs and I would guess, but the manual doesn't say it, they would apply to streamed PCM also.  There appears to be only one digital filter.

I agree with @goose, these are probably not settings that you will change a lot.  You'll probably find one setting you like and leave it, if you can hear much of a difference at all.

Really the way to decide between the players is to listen to them and buy the one you like best.

@goose @tomcy6 I spent some time on the Esoteric site and found the fillings difference between the K-07xs/05xs/03xs models.

The K-07xs uses two AKM AK4493 DAC chips for L and R in a single PCB board, and the units  power supply is a single switched power supply, 

The K-05xs uses two AKM AK4493 DAC Chips but each is on its own separate PCB, and the units power supply is a  toroidal power supply.

The K-03xs uses two newer AKM AK4497 DAC Chips each on its own separate PCB, also uses 2 toroidal power supplies - one for the Analog circuitry and one for the Dgital circuitry.

So there are some design differences between them. But finding used ones online is challenging (within the US 120v and not from Japan 100v model). Have one come across the K-07XS pre-owned so far.

I agree that it would be best to try the Marantz SA-10 and Esoteric players before buying (new or used). But there are only a small handful of Marantz dealers in South FL and haven't found one yet that as the SA-10 on display that I could listen to. And Esoteric only has 1 dealer in South FL.

I understand @fauguy , my situation is much worse than yours. I’d go listen even if they don’t have the models you’re interested in. My guess is that the two brands have a different house sound and that you would prefer one over the other. 

That the room and equipment that you listen to at a dealer are very different from what you have at home doesn't help either.