Well, the + has a different sort of feel. It puts back a little bit of that "sparkle", or "air" around the cymbals that's not really real, but that we have all gotten used to. That was the main complaint I heard about mine when I compared them with a few other DAC's. These complaints were coming from people who were hearing non-oversampling for the first time, so I didn't expect them to be as in love with it as I am.
I really hate to evangelize about products b/c too many people here do it. I try not to preach, and I try to post my opinions in a non-preachy way, BUT. . .

IMO, the TubeDAC beats every DAC I have heard except for 2. I think the Audio Note DAC 3.1x Balanced beats it by a slim margin, with perhaps a little more depth. I think the Northstar DAC beats it in most areas, but doesn't do the non-oversampling magic that I have gotten used to, and therefore I could not live with it. It never gives me the start, and stop, and silence I get between notes with the Nixon DAC. But it is a bit deeper, and more detailed. But we are talking about a $4K player.
Once you get used to non-oversampling, and realize how much more like real music it sounds, it is not easy to listen to oversampling for extended periods. You are constantly searching for that magic, and you can't get it. You are being bombed with digital noise when there should be silence.
So, in short. . .hehehe. . . This DAC beats all others anywhere near its price range, that I have heard. This DAC is like real music. The BC DAC1 is a fine sounding DAC, and one of the best affordable ones I have heard, but it doesn't do what Nixon's DAC does, and what his DAC does is play music more like live music sounds. If you want hi-fi sound, then the Nixon DAC may not be for you. If you want sound close to analog, and startlingly close to real music, then the Nixon DAC is the ticket for little money.
If you're just macking it, and you are a high roller, then just sport for the Audio Note DAC 5, and you'll be pleased. . .
B