I went with the SB2 and SB3 because of the slimserver freeware. But I prefer the larger Roku Display. I'm having one of my squeezebox modified. The DAC's in the SB2/3 are quite good and even better modified. www.audiocircle.com has some discussions under Boulder Audio and Red Wine forums (both modders)
Wireless is not cool! Why on earth would you want to bombard your home with microwave frequencies? 802.11g operates on the exact same frequency you cook your food with in a microwave oven. Not to mention the fact that wireless networks are the easiest to hack. You would be much better off using a UBS Dac or a high quality PCI sound card to deliver SPDIF.
I compared the Roku to the SqueezeBox2 via their built in DACs -- and I bought the SB2. I thought the SB sounded a bit better, but it could just be that I preferred the cosmetics and interface of the SBI. I could live happily with either.
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