I have not heard either the Audio Aero Capitole or the Audiomeca Mephisto, but I did own the Audiomeca Enkianthus 24/192 Upsampling dac for a short while. Using that as the source of my comments, since the Mephisto contains the same digital-to-analog electronics as the Enkianthus, I sort of agree with Jtinn. The Enkianthus is extremely smooth yet very detailed, an extremely rare combination of sonic traits. Redbook CD's are rounder, more fleshed out and the soundstage is wider. The upsampling effect, which I am trying to describe, I believe is why people describe this player/DAC as more analog than anything they have ever heard. However the upsampling "takes the edge off" these recordings, if there was one. Some of you might think this is a good thing and I would agree generally, but is it always a good thing? The Enkianthus does the intimate recording as well as anything that I have ever heard, but it does take something away which is present and you may find this effect fatiguing, particularly on recordings of grand scale. I would love to hear the Audiomeca gear with a switch which allowed me to defeat the upsampling when I so choose. I am interested to hear the Audio Aero, which I have heard has more dynamics and punch than the Audiomeca gear. Still I would say that the Audiomeca gear is excellent and is a must-hear for some of the best sound that an upsampling digital system can provide.