Dear Radio Head, you missed the point, the fact that the reviewer bought the unit, doesn't mean necessarily that he is buying it just because the sound is good, bad or indifferent.
The problem with reviewers is they don't play by the same rules which dealers or consumers play in.
Lets say the reviewer was offered the piece at $5K he could use the piece and then sell it discreetly and make $5k.
Or he may have purchased it as it has USB while the Esoteric does not and he may be interested in really evaluating computer audio.
My point is you can never know a reviewers agenda or complete reasons for doing things unless you can crawl up into their head.
I too am an AMR dealer like Essential Audio is. The AMR is an amazing player which sounds like an analog source. I believe in the validity of this product and the design integrity which it represents.
The only way for this gentleman to make an accurate assessment is to hear the two players next to each other and then judge for himself.
In this industry to many of us fall into the technology trap that because you use whatever chip or magic circuit you will create great sound, a particular product may require you to change certain variables cables, footers etc before you make magic.
In my shop I have the AMR, Esoteric, Audio Aero, and I am getting a demo of the Chord QRB 76 DAC, all of these products employ completely different technology and offer different strengths and features.
I have my favorites in terms of sonics but a particular customer may still purchase a different front end depending on his or her particular ears and requirements.
If I was this gentleman I wouldn't make up my mind until I experienced both products in his own system, then and only then will he be able to really make a valid decision.