Comparing different brands using the exact same cables automatically discredits the comparison. That is a bad A/B test. The goal is to make each unit sound as good as it can in the system it is going to be used in. Not comparing it on a friends system, in a friends room, which is different than yours. That is almost meaningless. Also, comparing two players by just dropping them into your system is also a bad test. It is in no way acceptable to believe that the cables one owns currently are still going to be the correct ones when swapping out equipment. The chain is broken and the cables most likely need to be changed if you are trying to max out the system. This is so annoying that people don't understand this. You can't just do A/B comparisons using one set system... anyways, I own a ruby and a sa10 and really wanted to buy the sacd10 when it came out. But after listening to all available YouTube videos fronted by a sacd10 and reading the comments below, then auditioning in my system, one thing has become very clear. The sacd10 is definitely a lower quality sound than the sa10, and by a mile. It is a completely flawed player. It has man-made ringing, which is clearly audible even on the videos. It doesn't come close to the clarity of a sa10. Whether you prefer Esoteric or Marantz is a matter of taste, but I doubt any Marantz owner would choose a SACD10 over a sa10 as a standalone player. I don't see that at all. But I definitely see sa10 owners wanting to use a sacd10 as a transport to a dac. That I think is a great option. Fabulous!! Marantz and Esoteric are completely different sound signatures; they are not competitors in any way.