DCS Delius or Mark Levinson 390s

I want to change my digital front end with the best I can find and I was wondering if I would be better with a Mark levinson 390s ( can be used as a dac with 384Khz upsampling) or a DCS delius (about 1000$ less used but I need a good transport?) Any comment?
I have a ad on Audiogon selling a Delius. Please take this into consideration-I want to be upfront and ethical.

That said, they both are great for different reasons. Do you have other Levinson gear? Or plan to? Is this your final stop for a while on the digital front? Or do you want to upsample redbook to DSD or run a full SACD frontend?

Are you using this for a volume control? The digital ones loose a little something at lower volume levels, some folks don't care, some do. Are you ever going to have more than a DVD player and sat dish for digital sources,(besides the CD)?

Separates cost more in cables, power cords, etc, do you care?

Just somethings to think about...hope this helps.