Well, all I can compare now is the Spoiler, which is still being tweaked and breaking-in.
The Spoiler is based on the Lite DAC-60, so it is tube-output. It has a really 3-D soundstage and very listenable. Yesterday I tried an improved power cord and changed the fuse in it and this made a big difference. Today, I will play with some shielding around the tubes. It think is has potential to sound even better than the modded DAC-1 with I2S interface. It is very close to that now. It still has a slight "tubey" sound, but has great bass and good HF extension. I think the tubes prevent it from having that ultimate ultra-clear top end that the Benchmark DAC-1 with I2S has, but vocals seem a bit more live with it. I believe a lot of customers that want to listen to older harsh recordings will appreciate this. My goal is to achieve the same bass tightness, dynamics and HF air as I get with the DAC-1, only better 3-D rendering. I also tried 16/44.1 with the Spoiler yesterday and this sounded really amazing. I think this mode may be better than the DAC-1 already. The I2S interface on the DAC-60 has more functionality than that on the DAC-1 because it decodes the sample rate etc.., but the transmission-lines are more difficult to get perfect, so I'm still looking at this as well.
As for my own SS DAC, the Formula One, it is still in design. It will not have any of the limitations that I have run into with the DAC-1 or the DAC-60, so I expect it to be much better. Hard for even me to believe that it can get much better than the DAC-1 with I2S. First step is to finish the layout of the "Pace-Car", which is a part of the Formula One, and also a stand-alone product. It's looking like I wil be hardpressed to just get the Pace-Car done for CES this year, much less the Formula One...
Steve N.