Anyone care to chime in on which one they feel is better sounding? I know the Gustard uses xmos, but was interested in listening to people’s input on both.
I have, in use, an U-12 and have had Gustard U-10, Hiface I/II and Hegel HD-2 (and also an Nuforce uDac)
There are no big differences between the both Gustards, but either of them walks all over the Hifaces and the others.
Haven’t got any experience with the SOtM coverter though… 
Edit: Neither of the Gustards or Hifaces are DACs though, only USB2SPDIF converters (and the Gustards also deliver I2S)
Great point. Meant to say converters not dacs