I have owned an Esoteric DAC and now own the tried but true dCS Debussy DAC. I found in my system the Esoteric to be too bright and forward. The Debussy is warm and lush.
The brightness of the Esoteric can be tamed with the right cables and AC treatment, it is externally transparent, and every little thing makes a big difference. I think that it is more transparent, detailed and dynamic than the DCS.
@sciencecop - going down the cable/power rabbit hole to tame the sound of the Esoteric can be an expensive proposition and can do just as much harm as good.
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