Cyril.....I was surprised to find both to have many things in common sound wise, both have lot's of analog qualities that I prefer. The AMR to my ears has a slight more warmish tone from the mids on up, its not lacking details in anyway just a smidge more mellow presentation......the AMR's bottom end is punchy and quick, not bloated and keeps things moving right along. The Aesthetix has great flow to its sound, it has just a bit less of the lushness compared to the AMR....neither one are overly done in that dept just slightly different from one another. The Aesthetix really reaches far to bring the detail side of things to the table and does so in a refined way, never splashy or an edge to any of it just crystal clear and clean top end extension (think perfection).....both have very good pace and drive but the Aesthetix could have the slightest edge over the AMR in that dept (splitting hairs here)....maybe the AMR having that more warmish tone through out is carrying over to the bottom. All in all both are excellent dacs and both are on par with one another, I think you'll find people in favor of both depending on what there after and to be honest it would be difficult choosing between the two.....I sometimes have that problem with turntables LOL!! its all good