Which DAC is better?

What about the W4S DAC2? a nice contender.

Some corners obviously had to be cut from the 750D to make the 300D (figuratively speaking, as I don't know if they share anything designs-wise). Obviously it won't sound as good, and nor should it. But that doesn't make the 300D or even 100D uncompetitive in their respective price range. IMO Simaudio has always had a great sound quality per dollar ratio, from top to bottom. The presentation may not be everyone's cup of tea, but what is?

Simaudio is easily worth considering. I liked the Rega DAC more, and for a bit less money, but the Simaudio DAC is easily an excellent piece of gear that should be auditioned if you have a dealer reasonably close IMO.

Having heard the extraordinarily good audio quality of 24 bit material on the Arcam FMJ D33, and given that the Sim Audio does not support 24 bit, then my cash would go on the D33.

Better... they're DIFFERENT, but only your ears can really decided what is better...

Personally, I would say the MHDT Havana is better, but that's because I love the way it sounds. Non-oversampling, tube output, etc.

829yn, I have never heard any of the dacs you list and feel that even USB2 is short of SP Dif and certainly short of FW. As Audiojan says only you can make the judgment. Digital is moving ahead so rapidly, that anything you buy today will be obsolete tomorrow.

I am presently using an Exemplar Audio tube dac that is better than my old Weiss Dac202, but soon I will be getting a FW input dac that runs in native DSD. But it really is a pro dac from Empirical Audio Legacy.