Thanks to everyone for the information.
@goose I had read the other Esoteric players had a bit of an exaggerated high-end , but was fixed on the newer XD models since they are using their own house made DAC (not from AKM). But the XD models starting at the K-05XD at around $10K is far from by price range, and there is no 07XD. That's why I was looking at the previous generation XS (K-07XS/K-05XS). My system is fairly revealing. The 804S speakers (not diamond) are about 12-14 years old, so they are fully broken in and I don't have any ear fatigue when using the Oppo BDP-95 as by disc player. But I've been wanting "better sound" for my large collection of standard CD and couple dozen SACD (99% classical/orchestral).
@jayctoy I wasn't aware that Marantz had a common issue with the laser assembly going bad after a couple years. How do you locate an original laser assembly? Is the player easy to replace the part?
@phillyb Thank you for the information about your SA-10. I had read though the PDF manual a few weeks ago, and saw mention about the different settings (filter, dither, etc) but the explanations were slightly lacking and figured it would have to be heard to tell the difference. Since you had a much earlier Esoteric player, have you listened to the models since then (X, XS, XD)?
@audphile1 I had looked at PS Audio and everything thing make is separate, the Transport and DAC have to use I2S over HDMI connection for SACD DSD playback. Both units are pushing $8-10K from what I saw.