Lots of opinions;
I just did a comparison of my Meridian Explorer2 with a Exogal Comet DAC.
Many thanks to one of our Audio Group for alowing the comparison.
I have found ( to my ears) that a true comparison needs to be done on a system that you are " intimately familiar with and its sound quality"
We compared both & MQA, too ; via Tidal.
I found it easy to hear more details, more depth and more width of soundstage. Tonality was different, but not huge.
It was maybe a designer preference?
AND it was my system. It is easier to hear differences on the home system that I've listened to a lot.
When I go to my buddies houses, they all sound great, but with variables due to their individual tastes
I have to listen quite a while longer to detect differences.
My buddies have great ears & great systems.
I'm kinda the yellow belt & they are the black belts, but I'm learning...
My guess, Is I can hear 10-15% more details/ resolution in the better models.
Anyway, my opinion
My goodness, what a strange hobby
jeff