Directly comparing any Innuos product in a meaningful way is very difficult since they only support a USB output and I am unaware of any DACs that have two USB inputs. Consequently there is no real time A/B testing. Even if the Statement Next Gen was better than the Pulsar I suspect you would be hard pressed to reliably know that given the time delay of getting up from the listening position and going to the DAC, switching cables, switching the streamer in the Sense App and listening again. Few mere mortals have an audio memory that last long enough to permit a firm conclusion.
I upgraded from a Zenith MK 3 to the Pulsar and I couldn't promise you that it was actually better. But it seemed better comparing to a Roon End Point so that was enough for me but psychological bias is a powerful factor when the differences are subtle.