I haven't heard the Benchmark, but I did hear a fancy DAC fed by an SB3 vs. a Transporter last week (official thread somewhere?), and, given that the Transporter's designer was very reluctant to accept that the SB was easily improved with a simple PS upgrade, I was surprised to find that the stock Transporter held its own. Like NewBuyer said, what's best for you will depend on your taste and system synergy, but I was impressed by the Trans. . . Dunno if I would spend $2k on one, but I like it.