I have heard the Meridian and it is quite good, personally I would stay away from the Concert Fidelity, the company doesn't have a long term track record in the US and if you have problems you may have an expensive boat anchor.
I would recommend you listen to the new EMM Labs Dac 2X SE we demonstrated this DAC at the New York Audio Show and Alan Taffel wad blown away by the dac, it is extraordinary sounding.
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