I was using Esoteric X-03SE CD and SACD player for the last 6 years, it sound very nice. I’ve test many other CDP but I think Esoteric sound best for me. Their latest model K-01, K-03X…. has same sound character with my old X-03SE, but it sound much better : Better transparency, better 3D dimension soundstage, more texture and density, more soft like silk (This is the biggest improvement, because many people said Esoteric’ s CDP sound very hard, lack of emotion). And you have an option to use the up-conversion (Up-sampling) , PCM and DSD-filter for your CD music playback. There are nearly 20 different combinations you can choose.
Oh yes, I also owned an Esoteric G-03X master clock for my X-03SE, but I sold it together with my X-03SE at the same time. My K-03X sound even better than this combo without an external master clock.