I have a 260d and find it to be excellent in terms of design, build quality and responsiveness. Previously, I owned an Electrocompaniet EMC-1up, which was also first-rate, but as I was using its built-in DAC, and am now using an external (Denagrips Pontus II) DAC, it would be an apples to oranges comparison.
The Moon certainly sounds terrific in my system, but I have never tested it against a different transport.