Levinson 360 versus 36S

i am trying to decide between 2 DACs, the Levinson 36S or the 360. i know they both are better than the 36, and that both are worse than the 360S, but how do they compare to each other? thanks.
I faced the same decision about two years ago, and I
decided to go with the 360. It has the 24/96 upgrade
which I thought was more significant than the upgraded
motherboard of the 36S. Additionally it has the benefit
of newer technology which in digital is important.