I think Dsper had the $5000 Esoteric.....but I nor anyone I know have had a $13,000 or $20,000 Esoteric to A/B with. If my modded 105 beats a $5000 Esoteric it does not mean its as good as the way more expensive ones.....I kind of doubt it. The Esoterics are super well made. If you have unlimited money then fine but seems to me you could get a super DAC (for way less money) and run it from a modded Mac/PC or server and get even better sound. There is the DSD only Lampizator that could be used with software to upsample all PCM to DSD, for instance. I bet I would like that better than a super expensive Esoteric.....but who knows? Digital is changing fast. I personally would not want to spend a lot of money on a player. What is so nice about the modded Oppo is that it is a great player (CD, SACD, DVD-A, HDCD, whatever), a great DAC (including double speed DSD and 352K input), a great headphone amp (with all the mods), a great multichannel player, can stream various things and has great HDMI inputs, and a great DVD and Blue Ray player (with fantastic picture and Darbee enhancement capabilities). It is the kind of thing you would keep for years and years and it will always sound good and can be used in any number of ways in any number of systems.