I cannot fully comply with your desired comparison. I have compared the Lindemann playing cds with a Accustic Arts Drive 1 and Zanden 5000 Mk II dac. It is very close contest despite the two divergent philosophies of these two companies. Zanden uses the old 16 bit Philip 1541 chip and no brickwall filter. The Lindemann on cds upsamples to 192 24 bits. The Zanden has smoother and sweeter midrange. The Lindemann has superior bass and much more extended highs. It is quieter and gives a much wider soundstage and more sense that you are in the recording studio.
All of this is for cds. When you put sacds on the Lindemann, there is no question either of the superiority of sacds or that the Lindemann far exceeds the sacd players of the past. It is not just better but eerily real. I have heard many sacd players, including the various Marantz, Sony, and Accuphase units. None even approaches the Lindemann. I bought this unit on the strength of a German review and comments that I heard from people who had heard it in Europe. It was the best decision I have made.
All of this is for cds. When you put sacds on the Lindemann, there is no question either of the superiority of sacds or that the Lindemann far exceeds the sacd players of the past. It is not just better but eerily real. I have heard many sacd players, including the various Marantz, Sony, and Accuphase units. None even approaches the Lindemann. I bought this unit on the strength of a German review and comments that I heard from people who had heard it in Europe. It was the best decision I have made.