That would be a good question, except for the fact that only a tiny percentage of the people here have enough experience with the super high-priced stuff to put forth cogent arguments. It's much more fun to just say why you believe the stuff you can't afford isn't as good as claimed. However, now that I think of it, I had an Esoteric X-05 CD/SACD player that I thought was abysmal. Just flat, no depth and absolutely not analog-sounding as the Stereophile review said it was. I've never heard anything higher up in the line, so I can't say the entire brand is overrated, but that box certainly was, IMO.