Danyal,
That is exactly the question I'd like answered. Very little mention of Linn on here, though they were the first high-end audio company to adopt this technology, and they seem to have truly embraced it. (For the sake of argument, I'm allowing Slim Devices no high-end pedigree, unlike ModWright).
For my money, Linn 'get' the benefits of this architecture better, and have made excellent efforts to explain it (though there's a lot to it and I'm techier than most). Their products seem more focused to me, as a direct result. They have always integrated an ethernet port with the DAC. The Klimax and Akurate DS both use the same DAC as the PS, the Wolfson WM8741 (though Linn use 2). Actually the PS blurb says it uses the WM8741 and the WM8742 in the same paragraph, which is poor. The Majik DS and entry-level Sneaky DS uses a single WM8740. I'm not perfectly sure, but believe Linn's implementation is to upsample always.
Interestingly, and confusingly, Linn talk very highly of their digital volume control, and the benefits of a signal path unencumbered by a preamp. But, they only have digital volume on their two lower models. It's a mixed message, and you have to wonder whether they have an eye on the inevitable harm done to pre-amp sales. One thing's for sure: analog or digital, attenuating reduces the s/n ratio, so it's 'lossy' either way. But it's entirely confusing(though tempting) to equate this with lossy compression, which is doing different things to different frequencies.
Price wise, I think the equivalent to a PS + bridge would be an akurate ds, but you need a pre-amp with the akurate. I have yet to do a single listening test, but looking forwards to comparing PS and Linn one day.
