I think it also depends on what you'll be listening to. I had the opportunity compare the Lite Dac-AH to their own solid-state oversampling Dac (the Dac-38). The conclusion I came to is that the Dac-Ah did some things better (I don't think I've ever heard a Dac that does acoustic guitar and percussion quite as well as the Dac-Ah; it's very "holographic" when it's on) and the Dac-38 did some things better (vocals were more "liquid", it's significantly more forgiving of poorly recorded material, 2-channel DVD-Audio stuff was unbelievable).
Now, that's purely anecdotal; like everything in high-end audio, I'm sure both designs can sound great if implemented well, and like Gmood said, it probably depends on your system's strenghts and weaknesses as well.
Now, that's purely anecdotal; like everything in high-end audio, I'm sure both designs can sound great if implemented well, and like Gmood said, it probably depends on your system's strenghts and weaknesses as well.