Has anyone compared the Merason Reuss and DAC 1 ?

No experience with the Reuss. I had an in home trial of the Dac 1 MK2 which is a wonderful analog sounding DAC. It was A/B compared to a highly modifies Orchid with a 7308 CCA tube. The two were more alike than different and felt it would be a sideways move. Next up was an Audio Mirror Tubadour IIISE which was just a little better than the Orchid. A half notch up in clarity, dynamics soundstage and analog beauty. So, for me, the IIISE is just a little better than DAC 1 MK2. The Tubadour IV, V and VI are better still. One could move to the Tubadour V for about the same $ as the Reuss. I am now complexly satisfied with the Tubadour VI and have no desire to experiment with other DAC's. I know this is not a direct answer to your question, but perhaps somehow useful. Good luck.

@nwres 

Thanks for your response. FWIW, I'm not a tube guy. 

I have a Reuss and was able to compare it side by side with the DAC1 Mk1. I and the owner of the DAC1 both felt the Reuss had a bit more refinement. I have not heard the MkII yet, which is what you are probably asking about, but talking to a dealer it takes the detail up quite a bit. FWIW, I could easily live with the MkI, the difference was not huge between that and the Reuss.

@zlone 

Thanks for your comments. I'm not familiar with your Audionet gear. Is it SS or tube?

One reviewer said the Reuss was tonally on the lean side, which concerns me.

While not seeking a euphonic presentation, if lower mids are dialed back too far, it will affect emotional engagement for me.

The Audionet gear is all solid state. I would say it is fairly neutral. I saw a recent review that said the Reuss was a bit lean, I disagree with that. Merason is very musical, with a touch of warmth if anything. That is my opinion of course, my system, my ears.