One clear advantage of the EMM Labs/Meitner over the Reimyo is the preamp built into the DAC. You can spare interconnects and reduce further any coloration of the sound. Also there is some savings on the preamp but again the EMM Labs/Meitner is much more expensive that the Reimyo but then again you get the SACD as well. It's a tough call and I am sure in the best systems they are both great.
