Lumin X1 or dCS Bartok

I was told that the following $800 DAC beats Bartok in resolution and openness :https://www.youtube.com/watch?v=rjus0erFU_4

Re transformers, McIntosh uses transformers. They have their followers, but many people do not consider them high-end (coloration, pace, etc). At the same time, I think dCS cut corners with Bartok. Imagine you have a Ferrari and now you want to cut corners on it. I still remember some silly Mercedes Benz whose corners were so much cut that it no longer looked like Mercedes.I investigated 100s of forums and formed an opinion that both of these products have their MSRPs ballooned big time to begin with (the truth of the matter, though, is that the MSRPs of lower tiers, Mytek etc. are ballooned too).In conclusion, I think neither of these products can justify their hefty MSRP.