Chris-
I have not made a comprehensive comparison, but I have played the X-05 next to the K-01XS. Now I have an updated K-01XHD, which sounds, for my listening preferences, better than my old K-01XS, the DCS Vivaldi One, and the MSB (Select Transport-Select DAC combination). However, these differences are slight, not earth-shattering, so I suggest that you listen to a K-01 and make your own decision.
-Gerry
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