PS Audio Gain cell or SPL Director?

I haven't heard the spl phonitor but I did beta test the gain cell dac and its a really polished well thought out device merging a dac and full feature analog preamp.  The volume is controlled on 0.5db steps with a voltage controlled amplifier.  That's much much better than the motorized alps rk27 pot the spl uses.  Also I've seen the CEO respond to questions or requests for help on their forum on a daily basis.  You can't find their level of customer support elsewhere

Forgot to respond to this. I had Gain cell at home and i didn't like it at all.
Coming from Wadia 381 i guess i was stupid to believe Gain cell would be even near the Wadia

I didn't like Gain Cell. It was way worse than i thought possible.
I bought Nuprime Evo dac and CDT 8 Pro.
It's not sounding like Wadia at all, more resolving, more ambient.
Clarity and detail is key word without any signs of being harsh.

I have also worked more on the decoupling of the units which was a great improvement.