I have not heard either but am familiar with the firms' reputations.
As to your question, my impression is that implementation (engineering) is more important than the chip. Both vendors are known for excellent implementations. Both are Asian firms, so if you need service, it may not be trivial to get it.
With the Lumin, you are paying about 50% more in return for the beautiful case.
If I had to choose between them without an audition, I'd take the Matrix. But that's me -- I don't like paying extra for metalwork. Ideally, you'd listen to music through both of them before choosing.
As to your question, my impression is that implementation (engineering) is more important than the chip. Both vendors are known for excellent implementations. Both are Asian firms, so if you need service, it may not be trivial to get it.
With the Lumin, you are paying about 50% more in return for the beautiful case.
If I had to choose between them without an audition, I'd take the Matrix. But that's me -- I don't like paying extra for metalwork. Ideally, you'd listen to music through both of them before choosing.