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I have heard the 707es and owned an XA7es for many years. Both are very enjoyable CD Players. I do think the edge goes to the XA7ES though as it is a joy to listen to especially using the XLR outputs. The XA7ES to this day is still an excellent player and makes an excellent transport if you upgrade to a newer technology DAC...
SONY CDP-707ESD 2 x PCM64P – CXD1144A KSS-190A
SONY CDP-X707ES 2 x CXD2562Q – CXD2567M KSS-272A
SONY CDP-XA7ES CDX2562Q 2 x CXA8042AS Fixed Pick-Up KSS-273A
If you forgot to put the D on the end of the 707 this is the one as it has the great (PCM64P) R2R Multibit dacs in it that Wadia and ML used. The other two are just Sony 1Bit (bitstream)Pulse dacs not as good as the PCM64 dacs, for redbook cd replay.