I have had a Esoteric K03 for some time now. I am not a technical expert by any means so I will not join the technical discussions in previous posts BUT, I will state without reservation, that the K03 is the finest CD player I have ever listened to. It continues to impress me on how it plays CDs and acts as a DAC for other components in my system.
Ed
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2 Channel - Esoteric KO3, VPI Classic, C2300, MS300, MEN220, Bryston 7b SST, B&W 802D, JL F113 (2), MDA 1000, Olive 4HD, Sonos w/Remedy, WW Silver Eclipse ICs , Stillpoints Ultra mini, MR85 tuner, Aurender A10 server
Headphone listening - Audeze LCD3 with Moon Audio Black Dragon Balanced cables, Sennheiser HD650, WW silver Eclipse Nano cable, Bryston BHA-1 amp
HT - MX135, OPPO 103D, B&W CDM7, B&W center, Sony 65" LCD
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