You have to remember that the k-05x also incorporates a CD/SACD player. Take a look at the high end Transport Mechanism. Compare that with the proposed
BCD-3. It's a different ballgame. So that alone adds a big cost to the k-05x.
Not defending it, but just stating.
As for the DAC portion, yes it has some interesting specifications. But they also allow you to do may tweaks to the output. Some being:
Playback at the original sampling frequency, 2X, 4X and 8X up-conversion of the PCM digital signal
A range of D/D conversion modes are also available for the PCM format, such as PCM-to-DSD conversion
A selection of 4 different digital filters. FIR1, FIR2, SLDY1, SLDY2.
I would love to see a GUI on the BDA-3 that would allow the default bryston settings, along with the above tweaks. I personally have had the experience where
depending on the speaker you have, a FIR1 filter would sound great, and on another speaker the SLDY2 would sound the best. The BDA-3 was hard set with one
of these 4 filters.