I've heard the DC-101 and DP-100 combo. It's among the most impressive oversampled digital I have ever had the pleasure to hear. In fact, if I was going to go back to oversampled, I'd want that, or the Linn CD12.
McIntosh hasn't made anything comparable to this particular digital front-end, but I would hardly compare Accuphase and McIntosh, like the above link. In fact, if I was in the market for a $3k integrated, it would absolutely be the McIntosh MA6300. Why settle for "the Japanese McIntosh" when you can have the real thing?