Is the EMM DAC6e or DCC2 /CDSD the best out there?

Henryhk, it is quite possible that the X-01 may have either more treble energy or a more extended treble than the EMM.
It is also possible that the X-01 may generate by itself some treble distortion. Yet I have at least some indication that treble harshness or distortion in the X-01 may be caused by some ICs mismatch instead. . . e.g. I have experienced it with both AWQ Panther and Cardas neutral reference.
In either situations the treble distortion has largely gone away by replacing the front-end to linestage length of Panther with an AudioQuest Sky.
I am qualifying with 'largely, because in both situations there was occasional residual harshness, but the 2nd length of IC had not been replaced by a higher quality one.
Oddly enough with the insertion of the single length of Sky, not only distortions were largely removed, but the treble became more extended. It would have been very interesting to audition also an EMM under identical circumstances.

Very interesting, indeed.

You obviously havent dealt with NYC dealers!!!

HenryHK, I forgot to mention that during the Panther/Sky X-01 audition the X-01 was powered through an AudioQuest NRG5, which in itself accentuates treble response. In the Cardas Neutral Ref vs AQ Sky situation I have had the X-01 equipped with its own stock powerchord, which puts it at a relative soundstage, imaging resolution, and sweetness disadvantage if compared against players equipped with an aftermarket chord. In either case, I have been concentrating on RedBook performance, as I own but one single SACD. I am not in a position to offer any meaningful findings on SACD performance of X-01 yet.
IUJONA, I have had several occasions to audition equipment at SoundBySinger in NYC and always been delighted by their professionalism. My first exposure to X-01 was in fact at Andy Singer's shop in NYC as well.

But they dont audition EMM Labs...