Don't know any more about these two pieces other than what I've read but, if I were a CD and not SACD listener, I'd most likely purchase the PS Audio DAC directly from Cullen Circuits. I would choose their Level III or level IV mods that include a brand new unit that Cullen supplies ($1390 and $1490, respectively). I own three Cullen digital amps and the build is superb, with flawless function. As great as the SCD777 likely is, it's not new and all things pass. When that day comes I'd look at the best maintained/lightly used Esoteric transport I could find. In the past year I bought a P-03 that embarrasses the Sony-mechanism dCS Verdi it replaced.
Of course, any outboard DAC takes you out of the "one box" paradigm and requires addition of a digital cable. I've found that digital cables have substantially audible differences, unlike my experience with analog ICs and PCs.
Of course, any outboard DAC takes you out of the "one box" paradigm and requires addition of a digital cable. I've found that digital cables have substantially audible differences, unlike my experience with analog ICs and PCs.