Attempting to fairly compare Meitner against most other dacs problematic in that Meitner has much proprietary engineering, built in streamer and preamp function. Meitner is really all in one component, hook it up to server, good to go. The Holo requires preamp, streamer, associated cables to play on level playing field. Add in the cost of the associated needs and the Meitner probably comes out as the value leader here. On the other hand, if one already has nice pre and streamer, Holo may be way to go.
Abramsmatch's setup certainly favored the Meitner, but does not automatically preclude some valid insights. The review illuminates the need for all the added equipment needed for Holo, also that the Meitner is more resolving. Whether that due to Holo less optimal setup is up in air. I only know that Ed Meitner is well respected designer and engineer, if the Ma3 is indeed as resolving as I think it may be, it actually is good value at $9500.