11-09-15: Bill_k
These two players have very different sound qualities. The Esoteric is more on the analytical side with exceptional detail. It's not lacking a natural sound, but isn't overly warm or rich sounding. The Accuphase excels at capturing excellent tonality of the music, with a fuller and more textured sound quality compared to the Esoteric. Both have excellent build quality.
That's a very good description Bill. I asked a friend who has a very good ear about Esoteric & he just said it sounds like "very good digital". The OP didn't ask for any other options, and both players mentioned are SACD players, so this might be a moot point anyway. But FWIW I would also consider the new Vitus SCD-025Mk2 which is RBCD only. I own this player & can say it is easily the best player or dac I've ever owned. Vitus sounds even more pure, analogue-like & musical than Accuphase imho, especially when paired with Vitus amps. Though I understand distribution is sparse in the states. This guy traded in an Esoteric K-01 for an SCD-025Mk2 - [url=http://www.hifiwigwam.com/showthread.php?125842-ESOTERIC-K-01-6-months-old-Warranty.[/url]