......okay then, there a couple of nice X-01 D2's for sale - would that be step up from the P-05 / D-05 set up ??? Anybody ???
No, as PCM1704 DAC is not as good as AKM AK4397 or AK4399 DACs, IMHO, of course.
The first year P-05/D-05 was introduced, we had a mini shootout at the CES in Las Vegas in the Esoteric suite at the Venetian. Out of everything they had, Esoteric Japan decided to compare the D-05/P-05 against the NWO-3.0-GO. Obviously they also thought that combo sounded best at the time. And if I remember correctly, the P-05/D-05 was the first Esoteric product to adopt the AK4397 DACs. But again, the latest generation AK4399 inside the K-01, K-03 and the new P-02/D-02 are superior.