Earlier Eso units (I’m thinking my DV-50S and UX-1 Limited were admittedly better (subjectively and too my ears) at SACD than CD) but that went away a long time ago as a differentiator. Later Esoteric units (that I’ve heard & owned) excel at both formats and hold their own against alot of competition.
As an aside, I own an Oppo 105D for DVD and Bluray playback for family in the living room. I’ve heard it’s SACD and CD playback and find them very good but nowhere in a class with the P-03U/D-03 I owned for years let alone the P02/D02 or K01 and K03 generation players. All of the above is one man’s opinion...others can help given their listening impressions as well.
The K-01X you are expecting is going to be (IMHO) an eye-opening experience. Use of quality power cords and interconnects benefit this gear very much; what are you using?
Hope this helps...have a great week!