I am not a fan of the Benchmark in its current form, nor its old one. I've tried both extensively an could not warm up to either one. On the plus side I found them tremendously detailed and neutral. On the (big) minus side they occurred to me as hard and etched, mostly in the highs. They definitely felt very SS for lack of a better descriptor. I tried listening and comparing both in at least two very different systems I was used to. I did not compare them to the Cosecant, but in the case of the earlier version, I did have a Wavelength Brick on hand, and with the latter more recent version I had a MHDT Paradisea as well as a Modwright 9000ES modded player without the tube output. In both cases the tube DACs occurred to me as more natural and relaxed, albeit in the case of the Brick, a bit too much so, though I'd still prefer listening to it over the early Benchmark I compared it to. The Benchmark had it over the tube DACs in the bottom end, and consistently occurred more foreward and aggressive in comparison. I just could not bear the highs, which ultimately caused me to send the latter version back to Benchmark after three and a half weeks. Overall the Modwright sounded the best of the four offering many of the strengths of the Benchmark which much better balance IMHO. But that is not a DAC. The Brick was nice, but had its limitations - though very listenable and throwing a great soundstage it seemed to soften things out and slow them down ...it definitely took the digital edge of things, but perhaps at the expense of rendering some detail. I don't think it is as good as the Cosecant judging from the comments of those who have owned both. Sorry I can't offer a direct comparison, but thought the observations may help. Obviously plenty of folks love the Benchmark (John Atkinson among them), so that's not to say you wouldn't. I just don't get it from the two I've listened to.