Hi Silverfox. The only direct comparison I have made in my system is LAb 12 vs RME. I did listen to the SimAudio DAC and Merason DAC 1 during demo and thought the LAB 12 was the most natural sounding. Merason was really good but I preferred the LAB 12. I didn't think it was "expensive" compared to the Merason at $5500.
I bought it thinking I would be back within a year to trade up to so etching 2X the cost... I really like this DAC so I am pretty sure I'm keeping it for the long haul

