Opinions: ML 390S, Esoteric D70, Opus21, Capitole?


I'm looking to buy either a CD player with volume control or a DAC with volume control, and a couple of digital inputs. To get the most mileage out of my dough I'll buy used and likely "older" units, but then I also hear about how much digital has improved in "recent years". Been doing a fair amount of reading and would like your opinions to help narrow my search a bit more:

1. Esoteric D70. $2500. Would initially feed it from my CD player and later buy the P70. Had rave reviews back in 2004. Digital volume control. Very dependable, I hear.

2. Levinson 390S. $3500. Analog volume control. One less power cord and IC. Read comments of it having issues with reliability, though. Very good reviews in '04.

3. Opus 21. $3500. Very good reviews a few years back. Users seem to love it.

4. Audio Aero Capitole II SE. $3500. Users love it. Again one less PC and IC. Dependable?
5. McIntosh MDA1000. $4500. People at the Mac forum rave about it. Seems it would fit nicely with my Mac amp MC275. I don't know that Mac makes first class front ends, though, so I'm wondering how it might compare to the above.

6. Theta Gen.VIII. $5000. We are getting too expensive for me, but...Fantastic reviews once upon a time.

7. McIntosh MCD500. $5000. Again, maybe too expensive and a lot of good talk about it at the Mac forum, but the guys there might have a skewed perception. Recent launch and almost no talk about it here on Audiogon. Is it better than the players above from around 2002-04?

Sorry for the long post. Rest of system is Rotel CD player and pre amp (both going away ASAP), a MC275, B&W 804s, and Rel Storm III. SACD would be nice to have, but not needed.
I live overseas now. Auditioning is not posible and buying and selling is complicated, so I need to try and make a safe bet.

Thank you for withstanding this long post!
lewinskih01
Thanks guys again. I guess your back and forth just portraits how personal these things are. I don't expect anybody else to make the decission for me, but I'm just looking for input from more knowledgeable people - just like you are doing.

It seems no one is willing to post re the D70, Theta, or McIntosh units. Would you please provide your impressions of [any of] these, even if you haven't heard them? I'm new to the hobby and I don't know what the common wisdom was 5 or 7 years ago when these were current units. Otherwise I'm left just with reviews...which is even less ideal.

Thanks!
Arbuckle - I'm sorry, I misunderstood your comment. Thought you were talking about reliability, not build quality as such.

Having said that, I still think that it has nothing to be ashamed of. Sure, it doesn't have such a nice case as Esoteric (nothing has, maybe with the exception of Accuphase, another japaneese company) but than is is no better or worse than dosens of US made and EU made components in the same price range. I just sold my $9000 Audio Research CD-7, which is a very respectable player, and its cosmetics wasn't any better.

And it is surely much better build than Opus, with its noisy, DVD transport !
And it is surely much better build than Opus, with its noisy, DVD transport!

The Opus actally uses a CD-ROM drive, as opposed to a DVD drive. While the transport seems a bit lightweight in its stock form, it functions very well and is very quick in accessing tracks. Also, its cheap to repair if needed, which may not be true of the Capitole based on a current thread regarding the repair of a Prima transport. I have an Opus modded by GNSC, which includes extensive damping of the transport that makes it whisper quiet.

Lewinskih01, Resolution Audio offers a 30 day in home trial of the Opus. Perhaps you can get your hands on a Capitole (or one of your other options) and conduct a comparison.
AA Prima is not build around Philips CD-Pro2M, like the Capitole. Opus 21 uses DSL-710A DVD-ROM drive (not CD-ROM) which is no longer beeing made and has a proven history of reliability problems.
Cruz,

Thanks for the sugggestion, however I'm now living overseas so the 30-day trial is not an option. That's why I'm asking for at least impressions...in the absense of people with first hand experience with the D70, Theta, or Mac units.

Do you know any of these?

Thanks,