I think a lot depends on what the rest of your system consists of.
I have an all tube based system with Avantgarde Duos, and I just replaced my Wadia 16i with a K-01. I also have an Oppo 105 which I am keeping to play DVD audio and stream Pandora.
As an aside, the Oppo 105 is in no way even close to the Esoteric for CD or SACD, and was also not as good as my 20 yr old Wadia for CD.
I have not auditioned Accuphase but in reading all the reviews and speaking with dealers, the general sense I got was the Accuphase house sound was warm while the Esoteric was analytical.
In my system, the combination of analytical analogue front end (ortofon Anna) has better synergy with the rest of my tube based system.
I listened to the K-01 at the dealer and did not find it too lean, and have since found it's sound in my system to be a very good fit.
Detailed with hint of warmth is the best match in my system.
I can also add more warmth by changing the K-01 filters I listen to for CD or Computer audio.
IMHO - you might want to consider the sound characteristic of the rest of your system in your decision process.
Also Esoteric USA is in SoCal and if your unit ever does need repair, you would not be stuck waiting to go back to Japan.
If you can find a good deal on used K-01, I'd highly recommend it. Just remember it will need 400 plus hrs playback on each filter setting to fully reach it's potential.
