It uses the same ICE module in the Emotiva PA-1 monoblocks ($600/pair). I do wish to see measurements of both to see how they compare, as the module isn’t everything (just like two companies using the same ESS/AKM DACs can have vastly different results).
The M700 measures well (a bit worse than its price dictates), so the S300 should be good too.
The M700 measures well (a bit worse than its price dictates), so the S300 should be good too.