Jafant: You've got the same question essentially going on 3 current threads....:-)
The X03 is less analytical and much more musical than the DV50S (I never heard the SA60) for both CD and SACD. The X01 (having the most DACs per side of the circuit) is even more so. I owned the UX-1Ltd as I needed video and it had 1/2 the number of DAC chips per side as the X01. Both were great units but the X01 was even more full bodied and musical. My advice, if you can get an X01, grab it in lieu of the X03 only because the X01 is even better. You won't go wrong however if availability or price dictate an X03.
The X03 is less analytical and much more musical than the DV50S (I never heard the SA60) for both CD and SACD. The X01 (having the most DACs per side of the circuit) is even more so. I owned the UX-1Ltd as I needed video and it had 1/2 the number of DAC chips per side as the X01. Both were great units but the X01 was even more full bodied and musical. My advice, if you can get an X01, grab it in lieu of the X03 only because the X01 is even better. You won't go wrong however if availability or price dictate an X03.