I'm very interested in this comparison as well. The Sim Audio Eclipse seems like one heck of a player.
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That's probably system dependent to some extent, but in the Eclipse owner's manual it does state that best results are achieved running off the balanced outs, which presumes into a balance preamp, though that doesn;t have to be the case. Anyhow, in my system, I found that when run single ended into the Krell KCT it was pretty nasty sounding - all the glare, etch, and hash that hi-fi scribes love to preach about. I suspect that part of the sound coloration was due to the KCT, as the sound was a lot warmer and not at all harsh, when going single ended into my VAC pre. But again, the VAC is a traditional tube preamp, that can tame your treble and smooth harsh edges. So with my Krell I was about to give up on it, until I remembered the manual's advice about going balanced. Slapped in some balanced ICs, and, like a flick of the switch, the glare and grain were gone, and it's been smooth sailing ever since. Being able to evaluate the player in this configuration, I'd say it's got to be up there with the best - don't know what a $20k player has that the Eclipse doesn't at least get you 98% of.