Hi Milpai,
I have heard the Esoteric K-05 but not in my own system - so it is not possible to arrive at any meaningful comparison. From what I heard (at an audio show) the K-05 seemed competent but of course I was listening to it as part of an unfamiliar system.
The K-05 does usefully sport a 192 kHz/24-bit asynchronous DAC via USB.
I have heard the Esoteric K-05 but not in my own system - so it is not possible to arrive at any meaningful comparison. From what I heard (at an audio show) the K-05 seemed competent but of course I was listening to it as part of an unfamiliar system.
The K-05 does usefully sport a 192 kHz/24-bit asynchronous DAC via USB.