I have not heard them but I think the bigger question is which one has the best output stage?
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No, I think the question is which sounds better to you. I've been burned before by assumptions based only on the technology used.
I'm also curious how the WfS DAC compares to the 840C. Not sure I want to pay the 15% restocking fee in case a trial doesn't work out.
I'm currently comparing a Neko D100 against my 840C (Neko has a 30-day trial with no restocking fees). Initial impressions are of slightly more high-end extension (but the 840C has sweeter highs, I think), slightly more midrange presence, and cleaner bass.
I tried a Benchmark HDR, but preferred the 840C, mainly for the fuller midbass (cellos and basses). To be honest, I didn't put many hours on it, so someone could always say I didn't break it in, but it was pretty clear that the midbass wasn't magically going to fill in with practice.
I tried it going directly into both my BAT VK-250 and Bryston 3B-SST, and also into my BAT 3iX pre-amp in fixed mode. The midrange of the Benchmark was excellent, though; very pure, like a good MM cartridge. And the highs were more extended. Really a very fine and flexible product if you prefer a relatively leaner sound. By the way, they are now shipping a much nicer remotes than the one you see on the web.