The Esoteric DV 50s players, short of the new U series, is one of the best DVD players; it beats out the DV 60 and SA 60 on audio. The K1 and K3 does better with audio, but you really have to be a golden ears to notice. The main benefit is the better transport.
The McCormack has a different sound; it is lighter, more soft and maybe more delicate? This player is very good, but if you like dynamics and the ability to upgrade the sound of your older CDs, the Esoteric wins.