The answer depends, I suppose, on what your priorities are in your listening, as each of these units has something of a sonic signature and I don't think you can call any piece of equipment the best, there's just too much personal taste, system synergy, etc. involved. That said, I have heard the dcs stack at my dealer's and the EMM Labs gear in my home, and suffice it to say that, in its current form, I'm saving my money for the EMM Labs gear (I felt the earlier version was a little threadbare tonally, but not the current version), though by the time I've saved enough there may well be a new king of the hill. I feel that unless you get the Verona master clock you will not hear any dcs gear at its best, and that adds to the price substantially. When both are at their best, they are both superb, my leaning towards the EMM Labs being because I think it does the better balancing act of letting through all the details of the recording (where I think it is a little better than the dcs, which I think is just a little noisier) without calling attention to that detail, so you can concentrate on the music and not the guy blowing his nose offstage. Anyway, that's my opinion. YMMV.