Here's a good thread about what are the best USB dacs. The reviewer A/Bed alot of great USB dacs from the Acoustic Arts Tube-DAC / Audio Research DAC8 / Weiss DAC202 / dCS Debussy / Meitner MA-1 / AMR DP-777
The AMR DP is in the house, it's fully broken in just needing some time to warm up....it's better than my EE Dac + how much better is still to be determined
Abruce - I have a demo Overdrive SE that I can send out for a refundable deposit, but it must be returned intact. This particular unit is not for sale. This way I have one that is broken-in available for audition.
If the Overdrive is available for audition without requiring purchase, it would be easy enough to do a side by side comparison, otherwise you're throwing darts blindfolded.
I can't compare the two directly unfortunately. I can say the Overdrive is stunning however. I can't imagine buying one and regretting the decision in any way.
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