stereo5,
"The music server is a Sony HAP-Z1ES which Stereophile rated an A+ and it received a very high rating from TAS. The Esoteric player is better, not by that much but it is more enjoyable sound."
My observations, except that it is a Luxman SACD player, are similar. Even when using Luxman player as a DAC for SONY (with SSD). Differences are not that big, but I think they are consistent (no, I never did any kind of real test except "try this, switch to that").
Thankfully, I take it only as an interesting observation and it is the end of my involvement. Convenience prevails and I virtually never play CDs. And, to emphasize, difference may really be down to my preference and not to "better than...".