It definitely was a "read between the lines" comparison. The reviewer loved the K-300i out of all the integrated amps he had reviewed over the course of a year or 2. If you read his other reviews on itegrated amps during that timeframe the preference for the KRELL seems evident.
The KRELL is technically way more advanced than the CODA. The CODA is all analog while the KRELL is a digital hub, that is if you get the OK internal DAC. I think getting the DAC is a no brainer for the HDMI inputs alone. I used an external DAC and the internal DAC.
The KRELL DUO XD lineup is very smooth and not fatiguing sound. It has good detail and lots of power. I drove the hard to drive Thiel CS3.7. I liked the K-300i so much that I went separates with the Duo 175XD amp. I had too much gear and could not justify keeping the k-300i. The K-300i also has a nicely implemented ROON READY, with adjustable volume from the iOS app (volume is done in analog on the k-300i).
The CODA CSiB is like the CODA #8 amp and the CODA 07x preamp joined together. I had all 3 so I think I can give a good opinion on that. The CSib does not have the digital integration as the K-300i but that may not be important. The CSiB is a great bargain (though price went up) and sounds a little less smooth than the KRELL. Not worse just a bit different. If you decide on the CSib make sure you get the most recent iteration.
Personally, I would do this instead of the k-300i or CSib integrated. Buy a Benchmark LA4 preamp and either get a Krell Duo XD amp or the CODA #8. My Livingroom system is setup this way with the Benchmark HPA4 (same as LA4) and a CODA #16. The LA4 is a great preamp if you have a great amp. I tried the LA4 with the Duo 175XD and the CODA #8.