Which one... even being different...
 

Dilema...

Trying to add another DAC to my system. Don't ask why :D

Different they are, but surfing in my decisions...
Aqua Formula Formula xHD v2 or
Esoteric N-05XD

The later has more functionality, the first one DAC dedicated...

Sound is the most important aspect

Can you help?

Pretty big price difference between them. Perhaps you should be looking at the N-01XD.

Are you looking for a DAC or a streamer with DAC?

What sources will you connect?

im not sure of the price point, but how does the lumen brand sound?

Price wise, around here in Europe there's not a difference.
Main source will be Aurender N20.

Isn’t the Esoteric a network streamer/DAC with preamp capabilities? Since you already have a streamer (Aurender) you plan to use, unless you need the preamp function and plan on doing streaming from other sources, you’ll be spending money for features you don’t need. If the Aqua pushes your buttons, go for that, it’s a good unit.