When we get to components at this level, you can always tell (at least we have been) that they were built to sound out of this World. The Accuphase combo here is one of the rare breeds where they are so outlandishly good, its almost impossible to find anything else better unless you spend even more money. They will easily rival the likes of Esoteric P-03/D-03 combo (the Accuphase is better in our opinion) and the dCS Paganini combo. What the Accuphase does differently is the use of a top loading transport which we always prefer over a drawer based mechanism. It will read CDs, CD-Rs and SACDs. The DC-101 DAC has sampling frequencies from 32 to 96 KHz with a 16-24 bit 2-channel PCM chip and 1 bit DSD chip. We had both units connected via their RJ-45 HS-Link cable (necessary for SACD).
Listening to this combo just reinforces what a high end reference digital setup is and should be. We were literally glued to our seat when we listened to his combo in our sound room with our Jadis pre/power and B&W 802 Diamond speakers. The soundstage was surreal. Singers magically appeared in our room as if a stage floated in front of us. The incredible depth and width only adds to the overall presentation and mesmerizing presentation. This was the big difference between it and the Estoeric. The Esoteric was about definition and precision but the Accuphase related a more organic presence (like the dCS combo). Truly remarkable experience.
Cosmetically, both units are in very good shape. Minor scuff marks and some paint wear on the left side edge on the DAC from use but nothing major. The DP-100 was recently serviced at their service center in New York City with a new laser assembly installed. Total cost of service was nearly $1,000 so the player will be good for many more years to come. We have the original manual, boxes and remote.