Don’t know. I’ve never listened to the D2 but I have listened to the higher end Lumin A1 & S1 but these cost way more than the D2. The D2 is an entry level model from Lumin. The A1 & S1 are very very good. Can’t comment on the D2 though. You can try out the D2 in your setup and buy with a 30 day return policy so that you can return it if you don’t need it.
However, the Lumin D2 supports DSD & MQA and I don’t think the DAC in the Classe Sigma SSP supports DSD & MQA. So it depends on your needs whether you need DSD files & MQA decoding to stream Tidal Master (hi-rez) etc. Try both by connecting direct to your Sigma SSP via USB and the Lumin D2 going XLR analog out to your Sigma SSP and set the Sigma SSP in digital bypass mode. And you decide which one sounds better more musical etc etc.
However, the Lumin D2 supports DSD & MQA and I don’t think the DAC in the Classe Sigma SSP supports DSD & MQA. So it depends on your needs whether you need DSD files & MQA decoding to stream Tidal Master (hi-rez) etc. Try both by connecting direct to your Sigma SSP via USB and the Lumin D2 going XLR analog out to your Sigma SSP and set the Sigma SSP in digital bypass mode. And you decide which one sounds better more musical etc etc.