Aavik U300 vs DEVIALET D400

First the U300 doesn't have a BNC digital input. It's RCA and my source is a Naim Unitiserver which does have a BNC out. I use Toslink from my TV to the U300 due to the length. The Toslink was about $50 and my digital cable is the Ansuz DTC/pwr box. Both sound very good with the internal dac but the Ansuz DTC is something special.

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wich input from your U300  is your preferred one ( digital coax, tosloink, aes/dpif or analog from external dac)?
My D400 is at its best with the Ethernet input with Roon.
My LS are Piega Classic 80.2 with coax ribbons, class D makes wonders. But I heard the Magico Mproject with D1000 the bass was so fast and tight. And thought my LS need more control.

I heard those side by side about a year and a half ago driving Raidho XT3's. As I recall they sounded very close with the slight edge going to the U300. The U300 had a hair more control over the music IMO. We did also try with and without SAM and I preferred no SAM. But also if I remember correctly the SAM was for the X3 not the XT3.

That said I do own the U300 driving D2.1's