esoteric p/1d/1gorb or dcs scarletti or top emm???

Pretty tough to say because like everything in our whacky hobby the choice of cdp is completely subjective. I personally own the P3D5 combo and love it. If you want detail, dynamics, transparency, and exceptional build quality the Esoteric should be high on your list to things to audition.

I'd imagine all of your "contenders" are stellar.

FWIW, I output a non-upsampling (Burmester 979) transport "16/44" into a Scarlatti DAC via a LessLoss SPDIF digital cable with the DAC extracting clock data from the transport feed. Phenomenal sound. It'll be a long time before I can afford the Scarlatti transport (maybe never), but I'm absolutely thrilled with what I have now.

thank you all for you valuable , and helpfull inputs....

but was also wondering if anyne hahd a chance to back -to -back in comparison the aforementioned brands, or even other ones ?

ask Branimir here on Audiogon - maybe he can help you.

I will add my 2cents.Obviously everyones taste in sound is somewhat different.I use to have the emm se set never liked it I prefer by far the single unit esoteric x-01 limited to the EMM especially multi channel SACD play back .For two channel SACD playback I prefer the Accuphase dou .Emm is also poorly constructed for the money.As far as two units for CD redbook .I like both the Accuphase 800/801,which sounds great and is very well constructed,as well as the Zanden 2000 transport and the 5000 sig.DAC sounds wonderful but overpriced.