I now am using a Pioneer DVD 59avi as a transport with a Musical Fidelity Tri Vista DAC 21.
Very musical, warm with 96 upsampling, not warm with 192 upsampling. Very detailed with both.
Although it is not broken in, I am very impressed. So far, I just may keep it.
Had a totally modded Denon 2900 prior to the Esoteric and it didnt cut it.