I don't see anything wrong with saying one DAC is just plain better than another.
For example, no one has qualms about saying the DirectStream is better than the PWD Mkii in absolutely every way, even though they're substantially different topologies. Similarly, saying the REF75 is in all ways superior to the REF110, I suspect, would be perfectly acceptable as well.
If that's right, then why is it an issue to claim the M1 is far superior to the DS?
For example, no one has qualms about saying the DirectStream is better than the PWD Mkii in absolutely every way, even though they're substantially different topologies. Similarly, saying the REF75 is in all ways superior to the REF110, I suspect, would be perfectly acceptable as well.
If that's right, then why is it an issue to claim the M1 is far superior to the DS?