I honestly feel that 005 outshines the R26 in center imaging and sound field width and dept (more holographic). They're both very detailed sounding DAC's, and I don't critically listen along the lines of teasing out which one is a more detailed DAC between the two. Speed and transients too I would give to the 005. Just over all does everything the R26 does and then some.
I feel the price difference is this comparison is definitely indicative of their respective performance where the 005 cost more and offers more, and is not lacking in anything that the R26 delivers.
To be completely honest I've had these two DAC's paired up in very different systems in very different sized rooms. So my listening impressions are very specific to what surrounds them I'm sure.
Musetec 005 system: Innuos Zenith MK3, Matrix DDC HDMI with 9v LPSU to 005, Technics G700MK2, JBL 4309 speakers with dual SVS Micro subs. Room 30x30 with 25' ceiling large floor rug, no room treatments.
R26 system: Harman 48 SACD/DVD audio player, coaxial out to R26 (used a DAC and preamp), Schiit Aegir Monoblock amplifiers, KEF LS50 Meta's, single SVS SB-3000 sub. 30'x35' room 11' ceilings, epoxy concrete floors, no room treatments.
I absolutely love them both, very different systems though.