I auditioned both and went with the 303/200 primarily because I thought that: (a) the 192 upsampling sounded too analytical as opposed to 96 upsampling - although there are dubious merits to the process; (b) I didn't need ALL the bells and whistles; and (c) the 303/200 has a built in digital volume control which will come in handy if my pre-amp ever goes on the fritz.
Upsampling aside, they both sound great. You can't go wrong with either. Enjoy.
Upsampling aside, they both sound great. You can't go wrong with either. Enjoy.