I own both including a linear power supply for the Brooklyn DAC+. The Manhattan II is just much smoother while also sounding more full. The Brooklyn has a crispness about it. It’s really great. I’ve compared it to numerous other Dacs and it’s definitely a great DAC. Is the Manhattan 3x better? I don’t think that’s how Audiophile pricing works. On a sufficiently revealing system (especially full range speakers) you’ll hear the difference but it’s not like the difference will reveal some magical new layer to the music. It is, however, worth it to me. Love them both though!