Is the Holo Titanis the same as the USBe Perfect?

No, they are different internally. See pics at Roon DIY community 

And the USBE

The US BE Perfect https://www.underwoodhifi.com/products/core-power-usbe-perfect?utm_campaign=Underwood_20220513&utm_content=underwood_underwood_hifi&utm_medium=email&utm_source=zaius&zm64_id=ZG91Z2FkYW1zM0BvdXRsb29rLmNvbQ%3D%3D

They may do the same thing, but the Perfect uses much smaller smd parts.

Thanks,

aldnorab

@koestner  looks can be deceiving. The USBe perfect uses lots smaller smd parts. They are much harder to work with, probably almost impossible by hand. The USBe could be a much more complex circuit, but appear simpler because everything is so much smaller and more densely packed. Only auditioning will sort out which is best.

Thanks,

aldnorab