I owned the Wadia 27ix and used it with a Levinson 31.5 transport. I replaced the Wadia with a dCS Purcell/Elgar. The first DAC I owned was a Wadia 2000 so I can say I have always appreciated the sound and build quality of the Wadia. But the Elgar simply gave me more of what the Wadia 27ix did; lower noise floor, superior dynamics, better resolution of microdynamics, and more tonal variety in the lower octaves. I was also influenced by the financial problems Wadia was experiencing at the time (~3 years ago). Frankly, you can't go wrong with either IMHO.