KKM,
I looked at the SD-EX101 and initially thought they were the same amp, too. They are, in fact, different. The EX101 samples at 2.8MHz whereas the EX111 samples at 5.6MHz. I don't know what effect this has on sound quality, but I would think the EX111 should sound better with the higher sampling rate.
Who knows, though? If anyone tries both, please let us know.
KT