George my friend theta is with balance output as well, that Theta DAC is way ahead of its time...now the yagdrassil for less money, how can Gdhal go wrong in choosing it..Having the balanced one won't give a better sound than the single ended one, just means he can run longer interconnects > 5mts to the pre without the chance of noise coming through, if you use 1-3mts your fine with Single Ended.
PS: And remember not all balanced inputs or outputs are real, as in this. Sometimes they just throw a balanced opamp in on the end of the single ended output to create a false balanced output, this goes for inputs as well.
Cheers George