I finally pulled a trigger on the XA5400ES and the unit arrived yesterday. My initial impression is the unit sounds superb given its asking price. I'm comparing the 5400ES with my Exemplar Denon 5910 and thought that it measured up quite well in SACD playback to the Exemplar, of course, with a slight edge going to the Exemplar. The 5400 really outclassed the SACDmods 9100ES that I own, when I compared the two last night. The 54000 is smoother, and has blacker background with more depth & width than the modded 9100ES.
I used to own the Cary 306 SACD also but sold it as I prefer the sound of my modwright 777ES & Exemplar 5910 better. The Cary was extremely detailed as well as having amazing fast attack, but it is too edgy and bright for my taste. I prefer my source to be slight more laid back than the Cary.