I lived many blissful years with my Reimyo CDP-777, but finally decided it was time to start the transition to PC audio. I opted for the Esoteric K01 in order to have the maximum playback flexibility with CD, SACD, and asynchronous USB DAC. Fast-forward about 6 months and I find myself really missing the warmth, tonal richness, and musicality of the Reimyo when listening to to the rather cold, dry, and neutral K01
No1willfan Hi. I believe your hearing the difference of an old school R2R Ladder Mulibit dac which was the PCM1704 in the Reimyo.
Compared to the Esoteric K01 AK4399 dac which is Delta Sigma, (ie: bitstream, 1 bit, Saber.)
To my ears when playing Redbook cd's, Delta Sigma dacs have no jump factor or warmth in the mids compared to R2R Ladder Multibit. They are sweet enough but are just a yawn to listen to and thin in the midrange.
Cheers George