Not exactly to your point, but I have an Accuphase DP75V and the EMM DCC2 (non-signature) and CDSD transport. While the EMM definitely is more lifelike with big, rounder, denser images and a more cavernous, open listening field, the 7-year-old Accuphase holds its own. It is lush, relaxing, grainless, with smaller but well defined images and an overall seductive keep-listening-for-hours sound. I know it's heresy, but in the demos I heard with with the Linn CD12, the 75V had better-defined, more integrated bass and was, overall, more relaxing, although with a bit warmish coloration (which may be part of its charm). I think the Accuphase, rather than "solve" digititus, expertly covers it up. It just has a really beautiful sound. I heard the Naims for short periods at Audio shows and always preferred the 75V.