Apple TV vs Squeezebox touch

I am streaming wireless from my Macbook Pro to the new model apple TV using digital outs to an external DAC. Does the SB Touch offer better sound quality for wireless streaming or does it simply offer more flexibility for the higher price?
I have been researching this, and it depends on your system. SB Touch advantages:
it has an internal dac (not so big a deal when your DL-III is considered), you don't need a monitor, I've read that it has less jitter when used as a transport, it has a digital coax out (better than optical), bigger hard drive (I think), will play apple lossless and AIFF (your iPod library will stream to it)
Apple TV advantages:
None that I can see for audio, it has video features that SB Touch just doesn't have

I would go with the SB Touch in my 2-channel system, it is a much better option for me to get my iPod library wirelessly into my Halo pre-amp. Its both a DAC and a wireless transport solution. Plus - I'm a PC.
But I'll probably wind up buying an Apple TV for the upstairs HT system first, because I want to stream Netflix and access my iPod library from upstairs.
Neither gadget has any hard drive. Storage resides in the networked computer or on a NAS.

The Touch is the best sounding stock WiFi device on the current market. Beats the ATV. Lower jitter.

Steve N.
Empirical Audio
I am currently having the Touch directly connected to my integrated amp. It sounds awesome.
Is the Squeezebox tough easier to use than the older Squeezebox solo? I have an older solo that i don't use because I find it a nightmare every time i try to remember how to use it.
The SBT is not at all tough(!) to use but I'd guess we have all lost a fair number of neurons in the past few years so I cannot guarantee you will agree.

The Touch is easy, cheap, sounds great and plays hi res music! up to 96k/24 off a usb stick. sounds incredible.
I love my Apple TV. There seemed too many choices with the SB touch and the Wadia ipod player so I called Apple and went with their recommendation. Installed Itunes on my PC, then loaded all my cd's losslessly. Connected the ATV by ethernet cable to my computer, HDMI to my tv, and optical to my custom built D/A. The quality of sound is noticeably superior to my Audio Horizons modified Arcam cd player. Using the simple Apple remote, the convenience of creating a playlist of enjoyable songs is more fun than I deserve.