I have no experience with the Esoteric D-05, however, I have had the PS PWD for about three months. After my initial misgivings and after some experimentation with interconnects, I can say without any hesitation that this is the best Dac I have ever used in my system. For what it is worth, my last Dac was a Levinson#36. Also, I am using the PS PWD with a regular old transport and not with the PS PWT using the I2S12 HDMI cable, which supposedly is the best connection. How much better can this Dac get using the HDMI connection or the bridge, I don't know. But all I can say is that I am enjoying my CD's more then I have in the past.
My system.
Sota Sapphire, SME 309, Micro Benz Glider, Proceed PDT, PS PWD, Musical Surroundings Phonomena, Sonic Frontiers Line 3, Plinius SA100 III, Martin Logan Request, Martin Logan Grotto, Illuminati Digital Interconnect XLR, PS Audio Xstreme Statement XLR Interconnects and Roger Sanders speaker cables. Not the greatest system in the world but it sounds good to me.
