I recently bought the brand-new K-03XD SE to drive my KT-88 based integrated tube amp. Using stock settings of the Esoteric, playing redbook and getting the sound as good as possible via trying different power cords and interconnects and a bit of pre-amp-portion tube rolling on the amplifier, the sound had great soundstage/imaging, and deep, clean bass, However, but I found it had a bit recessed midrange and the higher frequencies were a bit too edgy. Then, after kicking myself in the butt for a week for buying it, I tried changing the PCM signal upconversion setting from the default no upconversion (ORG) to twice upconversion (2FS).
Magic happened! Incredible imaging detail, and leading edges with zero glare, full midrange, powerful and super-fast hitting and decay of bass notes. Not analytical at all! Probably the best sound I've heard any where, and I have been to many of the big shows. It's nice to know how adjustable the player is. By the way, switching power cables and the interconnect made VERY noticeable differences.