If you have the other high-end gear you will really hear these, then, having both, I would say no CD and SACD stereo player beats Accuphase. The Esoteric seems more dynamic, and the DV 50s is the best kept secret in hybrid SACD playback.
Here is how I see it, the Marantz SA-11S3 may sound as good on a $10,000 system, but the Esoteric K 01 will devastate it on a $100,000 system. Same with the Accuphase, yet the Accuphase has more a natural liquid bloom, while the Esoteric K 01 has a more dynamic presence.
At the same time, the Audio Research CD 7, while not a SACD player, seems to come close to that liquid bloom, or palpable sound of Accuphase, yet is also very dynamic.
The McCormack UDP-1 has a very nice sound in stereo, yet seems to lose some of this when played in multichannel.
I would examine my system, the preamplifier, amplifier and speakers and go form here. If you want great dynamics, the Esoteric is a good choice, if you are using multichannel, the Esoteric DV 50, or 50s has this over other multichannel players.
Then if you are not using very high dollar high-end gear, the Oppo will do well at all and you get Blu-ray!
For me, I go with the Oppo 105 for all movies and Accuphase for stereo only. If you play multichannel SACDs, the Esoteric DV 50, or for better video the 50s, or the DV 60.
The best player for 98 percent of people will be an all in one Oppo,105, or 95, they are very good!
The Cambridge CD/SACD player is also near perfect, if you want one player for music and one for movies.
I think much of this is pointless to debate unless you have the gear and speakers to appreciate the diminishing returns with Accuphase. There are more used Esoteric players available, the K 07, K 03 and the DV 50, all good choices at more modest prices in the used market.
