IMO, also the Concert Fidelity DAC-040 Vacuum Tube Converter is better then dCS Scarlatti (four elements).
Tsuda-san of Concert Fidelity has some very fine products that sound extremely real and pleasing, so I will not be surprised if someone prefers his products.
As for the shootout, it never happened. However, there are two reviews in the the Norwegian audiophile magazine Fidelity. One for the DAC-S and the other for the NWO-M. Interestingly enough, after auditioning the NWO-M, the Fidelity editor has a NWO-MS (Master System) on order and will take delivery very soon.
Just FYI.
Best wishes,
Alex Peychev