@abramsmatch has indicated that these two dacs are both exceptional, sound very close with the May sounding a touch warmer. To some “warmer” is a desired trait, to others it may not be. Horses for courses. Are you showing the photos of the inside because you believe more stuff inside means something or less stuff inside means something? Of course a resistor ladder takes up alot of space as does the power supply topology. These two terrific dacs accomplish the goal of reproducing great music in different ways. I’m also certain both companies pay talented people fair wages and that service after the sale is both accessable, professional and easy to obtain.
Full disclosure: I own two MA3’s and one Totaldac. Love both for different reasons…