There is no debate !! The MSB gives music with an excellent sound structure. The DCS gives an excellent sound structure without music. You need to go for a complete dCS setup at seventy thousand dollars to get something musical and still it is blown away by a Diamond version of the MSB DAC IV.
Also consider any MSB as upgradable in software and hardware future technologies. The dCS is definitly not upgradable except with some poor software improvements. In terms of positionning in the business, MSB is the future since dCS is the past with no technical improvment since 5 years. dCS is out of the pro business since MSB is entering it. Both are good products of course but the MSB gives such an analogue sound that no other DAC can really compare.
Also consider any MSB as upgradable in software and hardware future technologies. The dCS is definitly not upgradable except with some poor software improvements. In terms of positionning in the business, MSB is the future since dCS is the past with no technical improvment since 5 years. dCS is out of the pro business since MSB is entering it. Both are good products of course but the MSB gives such an analogue sound that no other DAC can really compare.