I auditioned the MF and the Esoteric SA-10.
There is no comparison. The SA-10 sounded superb. And even though it doesn't have tubes, it sounded more "tube-like" than the tubed MF. I mean that in a good way.
My amp and pre-amp are MF so its not like I don't care for their product; but there is no comparison. Go Esoteric!