Waveterminal U24 vs M-Audio Transit

How does the two compare?

What are the difference?

Which is better sound? more reliable?
Can't compare as I have only used the U24. I think the U24 sounds quite good as
a stand alone DAC. And, as a USB translater to convert a computers' signal so
you can send it to a DAC, I think it is a perfect pass through device. The manual
says that as a pass through device it does not alter the signal in any way. This is
how I am using it as I only use it to take the signal from my laptop and then
pass the signal through to my DAC.

Just to note, using it as a DAC with my laptop, it bested the McIntosh MCD-205
CD changer I "used to" have. Hope this helps,