FWIW I actually owned, and forgot to mention, a Merason DAC-1 after the Pontus II, and found the Aqua to be superior in my system. I did like the sound of the Merason, but, like some professional reviewers, found it to be a touch too smooth. If I were listening to a lot of recordings that were not of very high quality, the Merason would have been very attractive, as it hides flaws very well. But that comes at the expense of the loss of some detail, and it became obvious when I compared the two.
Also, though I have no incentive to help sell any Aqua products, don’t forget that the La Scala is designed in a modular fashion which will allow it to be easily upgraded in the future, and that could prove to be a significant advantage over most DAC designs.