The DDE 3.0 is still excellent by today's standards. I'm not familiar with the DDS but I had a 1.1 top loader and it was at least as good as the Theta I'm now using. My recommendation (FWIW) would be either one of the various DTIs between the two units or a Genesis Digital Lens. Someone has a Lens listed on A-Gon for $250, which is a steal. I'm using a DTI 2.0 AND a Digital Lens between my transport and DAC.