An apple and oranges comparison really. The Nuforce mods were directed at the two channel playback. Some have reported an improvement with the multi-channel output in the Nuforce version as well, but that was not my experience. The Nuforce version will cost you a pittance compared to Dan's Oppo treatment, and for multi-channel that is a better way to go - if you are flush with fun money. The SE and Nuforce Oppo is the value performer for those without lots of fun money.