I've heard both for extended periods of time- Theta by a long shot, I have a mint single ended (black) that I'm just about ready to sell if you decide on Miles.
Cal Audio CL-10 or Theta Miles
In the process of revamping my system and need advice on these two players.I have already owned the CAL and loved it.But I am now mulling over whether or not the Theta sounds better.Soon will have CJ Premier 12's and a PV12 preamp running Thiel 2.3's.Any advice would be appreciated.Thanks