The Esoteric K03xs sounds excellent. I’m using the PCM to DSD selection, with DSD filter ON.
Sorry, I have not evaluated other upsampling and filter selections, except on an occasional song....I didn’t feel these improved the sound, but the auditions were not thorough, so back to PCM to DSD. Unlike many audiophiles, I don’t enjoy tweeking, whether upsampling/filter selection on digital or switching between feedback levels on tube amplifiers. I must admit, at this early juncture, I marginally prefer the sound of the EMM XDS1 V2 and V3 players, slightly more natural/“organic”in presentation. However, the Esoteric K03xs is a gorgeous piece, with silky smooth transport mechanism, excellent resolution, and generally an excellent sounding player.
All the best for a great holiday season and new year 2019!
Sorry, I have not evaluated other upsampling and filter selections, except on an occasional song....I didn’t feel these improved the sound, but the auditions were not thorough, so back to PCM to DSD. Unlike many audiophiles, I don’t enjoy tweeking, whether upsampling/filter selection on digital or switching between feedback levels on tube amplifiers. I must admit, at this early juncture, I marginally prefer the sound of the EMM XDS1 V2 and V3 players, slightly more natural/“organic”in presentation. However, the Esoteric K03xs is a gorgeous piece, with silky smooth transport mechanism, excellent resolution, and generally an excellent sounding player.
All the best for a great holiday season and new year 2019!

