Which would you pick between the two DAC.

Agree that the Comet Plus is a special and very good sounding DAC. A true bargain at street price or maybe at any price. Its resolution raises my bar yet brings the slightest imperfection/mismatch of accompanying cables, cords, fuses, etc into the forefront. Purist Audio's top products proved to be the answer in my system, room, ears.

The executives of Exogal and the Chief Engineer Jim Kinne were indeed the brains behind Wadia in its glory days.

Dave

If you dont have to have DSD there is  a new Wadia 321 on Ebay for ~$1.2, which in my opinion is a good deal as it was originally $3K.  I have the same model and the only real difference between this model and the di 321 is the DSD capability but you might want to verify that.  I have the regular 321 and I bought it to match up with a Rogue RP-1 and a class D amp.  My 321 gets played daily and when I work from home it's cranking all day and has not missed a beat. There are a few detail reviews out there on the regular 321  but have not searched on the new di.  I really like my 321 it surely helped take the edge off and extend the sweet spot for my class D amp.  Also Wadia, for better or worse, is now part of the Mcintosh Group.

May viewpoints on the Lumin D-1 streaming dac had no intention of bring brash 
Or hold. I have heard at least 80% of the top 10 sellers and I was just voicing 
My view point with my opinion if others choose to not take my opinion serious 
They may be dismissing something thst is very special and everywhere was Very good, you buy the ad on high end performance power supply then it is in another category competing with digital several times it's cost.  At least read the reviews 
If nothing else .you have Nothing to loose and Everything to gain.

Just ran across the review below of the Exogal Comet. The reviewer compares it extensively to the Wadia 121 and 521. His description of the sound of the Comet is dead on based on my experience of ownership, only he chose not to opt for the optional Linear power supply for the review. A HUGE mistake and I can confidently say that is part of his valid criticism of lack of bass weight and power compared to the Wadia 521. Notice I said 'part of" because the Comet retains a "light" (but audibly improved) overall sonic character even with the optional power supply. All of the other outstanding sound qualities of this DAC simply make you ignore this and marvel at the music.

Real point here is that, if this reviewer nailed the sound of the Comet so well, his comments on the strengths and  weaknesses of the Wadia 121/521 and the house sound of Wadia's recent products should be equally valid for Eddy. 

Dave 

http://hifi-advice.com/blog/digital-reviews/spdif-dac-reviews/exogal-comet

Correction that is $1.2K