I'm still evaluating them (the EMM Labs is so good on SACD I don't listen to CDs as much), but my initial impressions are that the soundstaging is about the same (both are enormous), the EMM Labs is just a little leaner tonally, but a bit more transparent overall and more articulate in the bass, while the Forsell/AL combo has a lusher, darker or "wetter" sound, perhaps caused by a slight bit of ripeness in the mid-bass (but not at all unpleasant or really otherwise noticeable). This latter quality makes a lot of CDs sound better than they might on other, hyper-detailed players. Dynamics for both are outstanding, but perhaps a slight nod to the EMM Labs in that category. As to how much of this is the transport vs. the DAC, I haven't tried running the respective transports into the other DACs yet. I'm really enjoying them both so much I don't take the time to analyze it, but I suppose I should if I want to decide whether or not to sell the Forsell.
