I have heard both. The Moon is excellent, but I prefer the Electrocompaniet. You may think the EC. player smoother on first listen, but in fact, it's just more realistic sounding. Or to put it another way, it handles the top end much better. My suggestion however, is to try out the Perpetual Technologies P1A & P3A D/D & D/A combo. If you were thinking of buying the Sim or EC brand new, you would be well served to take my advice and save yourself a bit of money in the process. And while a good transport is important, use the player/transport you've got. One thing I don't recommend to anyone is spending too much on a transport. Not until the format wars are over.
