I am curious also, since its DAC has latest chip found in esoteric K1 grandioso and does not have anything to do with the DAC in my esoteric K-05x.
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Well, I’ve been lucky: I’d a D-07x in my living room for some days. My short review follow.
I tested it mainly against my old Teac DV50 multistandard player, swapped with The D-07x plus my Mac Pro connected via usb cable. As SW I used the Esoteric Player with AIFF files. The remaining chain is the same (valve pre and solid state power unit).
Overall, the sound seems very natural, very well balanced on all spectrum, rich of shades and details, but without being biting: highs are sweets, almost velvety. Sound objects are focused better than DV50.
Generally, using DSD conversion on CD quality tracks makes more sweet the sound, becoming less tiresome.
On high resolution music, in PCM format, it is spectacular: sound with more air, spatiality, fluidity, resonance and force. Female voices are engaging and sensual; transients leaves without breath.
Maybe it is redountant to say: all the music collection requires a further listen to discover new aspects.
I’ve not tested it with DSD files.
Conclusion: IMO, an excellent DAC unit.