I have an Esoteric K-01x and an Oppo BDP-105. I connect them with the same high end power cables and interconnects, and I set the digital filter on the Esoteric to match the Oppo’s non-adjustable FIR filter when I’ve make comparisons.
Playing an identical cd on both, I switch inputs on my preamp to compare how each sounds. I adjust volume on my Levinson preamp to be as equal as I can. Given the different emphasis on certain frequencies between the players, the best I can do is get the average volume as close as possible. If you have a different digital filter engaged on the Esoteric, the emphasis on certain frequencies becomes greater.
The difference between the players, to me, is not as great as I expected. That’s not to say that once you hear the Esoteric, you can un-hear it, but I could live with either.
The soundstage on the Esoteric is more sophisticated as opposed to flatter on the Oppo, there are finer variations of tonal color on the Esoteric versus the Oppo, and both of those characteristics of the Esoteric seem to reveal a hint more detail because it’s as if you get a better view of a particular note, voice, or sound. To make an analogy, I think about it like viewing something straight where you just see the front versus viewing something a bit off center where you can see the front, side and a measure depth of what you’re looking at.
It’s worth noting noise floor of the Esoteric is lower than the Oppo, as well. But it’s noted by comparison - mainly I’ve heard it at the end of some songs where there are slight sounds or notes that you didn’t think were as clear as they are as when heard on the Esoteric.
What’s interesting is when I put a better interconnect on the Oppo as opposed to what I usually use on both players - it actually levels the playing field to an extent where some of the points I describe that make the Esoteric excel over the Oppo are no longer as great.
There are things I like about the Oppo, too. I like that it has a slight bit of accentuated bass and warmth. That bit of bass propels the music.
Truly I could live with either player, especially knowing how the character of the Oppo can be tweaked with power cables and interconnects. And for serious listening, you have to turn off the display on the Oppo it lowers the noise floor and better helps you hear those very soft details.
The differences I noted between both players increased when I got better speakers, too.
There are a lot of variables. One of my takeaways is that I wouldn’t overspend on my digital device in the context of an entire system, including the area of your home you listen in. I think the Oppo can fit in with a high end system, very well. I would think the Esoteric benefits could be under appreciated except in systems with more commensurate gear or a carefully designed listening space.
I don’t plan on getting an Oppo UDP-205 in the immediate future, but if it sounds better than the BDP-105, as has been reported, I’d find it compelling for all that it offers.
Interestingly, I bought the Modwright BDP-105D, a few years ago, and compared it to my BDP-95, and I did not like the Modwright unit. I tube rolled and did everything I could but it didn’t work in my system for some reason. I sold it and bought a stock Oppo BDP-105D and was much, much happier. Then I wound up getting an Esoteric K-01x because I needed to experience what I thought I was missing. And there's no question it's a better player, but I wouldn't say it's 15 times better, which is roughly the price difference between the players.