Simaudio or luxman dac?


I like what I have read about the luxman da-06 dac. The simaudio DAC's, the 280d and 380d also get good reviews. Yet, somehow, I cannot wrap my head around the luxman brand when it comes to a digital dac. I love it's looks, and reviews like its sound, but it has high jitter in the graphs in spdif inputs...not so with usb. Simaudio seems to be well grounded in the digital arena, but can the 280d dac at $2200 compare to a luxman at $5000....or is the cost irrelevant and simaudio is just better at digital? Can anyone give me any input/experiences on the simaudio 280d? Most appreciated!
128x128easola01
Wow, okay, love the detailed difference between the lux and sim. I don't know, I just have this impression that the luxman are really good at amps, but they just aren't the company one thinks about when it comes to digital. Impressive their dac costs $5000, but your experience is it has a smooth veiled sound. Can you elaborate? I mean, does the simaudio have a more digitized, processed sound and the luxman more like analog...or am I way off base?
Price tag should never be a determining factor, Especially with Luxman- in Japan the DA-06 is less than 1/2 the price it costs in the US. Somehow that trip across the pacific boosts the price over 100% and isn't that impressive? 
I have a D05u and a D06, both CD/SACD players, and could not think of wanting more.  In the end I suggest either would satisfy you, once you have it home and play it and listen to music rather than anything else.  There is no "best" anything, never was, never will be.  I think.  Just get one or the other and revel in the quality and the sound and the joy it will bring you.