I have and the Elgar (which I own)is better. At those levels of perfomance only your personal value can determine if the price difference is justified.
I've also owned both-and the Purcell--I find the dCS sound rather processed and sort of 'homogenised'--- I'm rather an organic sort of bloke and prefer the 'organic'purer sound of the Audio Note/Hibari and Zanden DAC's. If you can live with the dCS-- the Elgar has it over the Delius--but it's close.
In my system, the Elgar has much better dynamic range than the Delius. If you already have a good pre, maybe the gap is closer. Driving directly, the Elgar will be essential. Suchart
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