One more thought to throw out is that the Accuphase presents a truly integrated option:
You can add the DAC board in addition to the phono board for a true single box solution. Also the plug-in nature allows one to keep up with advances by simply upgrading the board (which is particularly important for the DAC). The Luxman is less flexible for upgrades and DAC integration.
The previous Accuphase DAC 40 board was already excellent and competes with similarly or more expensive external DACs. The DAC50 is supposed to be even better and loser to the design of the DC37 external DAC.