I understand the difficulty of comparing the Beosound 5 and the Beosound 5E to other audiophile players because you want as many features as possible at a reasonable cost. The music I put on my Beosound 5 is Flac at 24/96 which is as good as a CD and sounds great. I have a lot of B&O products and wanted to have a music player that goes with my system. I bought BS5 when it was first introduced and was somewhat disappointed. B&O did resolved most of the things that I perceived as problems like not supporting Flac. Probably in the next six months, they and others will support Apple lossless which many owners are requesting. Not implementing two way support for Beo6 is still a problem. There should also support remote apps from Apple and others.
Many of my audiophile friends think 24/192 flac is not good enough. They want the emerging standard for DSD audio supported on audiophile players and of course the price goes up significantly. There are some DSD audio download sites but there was nothing I thought was interesting.
erlandlux, Your conclusions are very good and quite sound. Good luck!