Westone UM2 vs Westone UM1 + NuForce Icon

I am investing a little in MP3 audio, and I'm not sure where my money is best placed.

I will mostly be using this with a desktop PC, so if there are any benefits that could be made with a sound card, I'd be into that as well.

So, given ~$300, what would you do?
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UM2. I've owned (or own) UM1, UM2, UM3x, W3 all from Westone. I happen to love the Westone sound. It is very natural with deep rich bass and natural mids and treble. Give them 40 hours break-in.

See the reviews at www.earphonesolutions.com