Have you tried using the PS Audio Humbuster III on your Theta?
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No I have not. But I have talked to two different people that work on DAC reapring and modifying and both have said that is a known issue that can be reduce (As I did) but not eliminated.
One of them mentioned the humbuster as a potential solution but was not sure it it would work. He balmes the issue to the kind of transpormers used and the proximity of each other in the design letting them magnetically coupled.
i agree Worldcat. these two piece's are not even in the same league. spent alot of time with the Theta a few years ago. a good friend had one. the Gen V was a nice DAC in it's day but it's lightyears behind what the PWD can do. repaired, modded and with ice cream on top.....the PWD will smoke it imo (as will many good/modern DAC's). don't waste any $$$ on the Theta.