I have and the Elgar (which I own)is better. At those levels of perfomance only your personal value can determine if the price difference is justified.
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I own the Delius with the Purcell. To your question about the Elgar via Delius, there is NEARLY NO Difference !!!
The main difference between these two is: you can connect more units to the Elgar. The Processors are the same !
Maybe, when someone is out there with golden ears, it might be possible, he is able to hear a little better bass definition.
The Elgar was the first unit for the private user. It was very successful. DCS thought about the upgrade philosophy and there they had two problems :
The housing of the Elgar is super expensive to make it perfect
because of the housing the technicians need very much time to replace some parts ( = expensive ).
So the Delius was born.
From the first idea it was made modular, where changing parts is much faster possible and the housing is much cheaper to do.
Inside they are the same !!
DCS is not big enough to have Processors which are better than some others. They use the same.
Difference from listening:
Maybe when a user don't use a preamp and connects it directly to the amp, then it is possible that some will work better than the other ( System dependent )
We checked it both connected to a premium Pre amp.
With Both you are a winner.