Wadia 27ix / 270se vs 861 SE

I am confused...Which is the top of the line Wadia and how do these two differ?
the top would be the two box 27ix converter and 270 se transport it's a little better [15%-20%] than the one box 861 se
What is the price differential and does it also need the Northeastern mods?

Is it better than the esoteric p70/d70 combo?
believe the 27 ix is $8950 and the 270 se is $10000
the 861 se is $10000
is the sonic difference worth $9k absolutely not in my view.
the 861 se with the GNSC statement modification about $3300 would absolutely kill the stock 27 ix/270 se combination
Does it better the esoteric? I haven't a clue.