Has anyone compared the Merason Reuss and DAC 1 ?

No experience with the Reuss. I had an in home trial of the Dac 1 MK2 which is a wonderful analog sounding DAC. It was A/B compared to a highly modifies Orchid with a 7308 CCA tube. The two were more alike than different and felt it would be a sideways move. Next up was an Audio Mirror Tubadour IIISE which was just a little better than the Orchid. A half notch up in clarity, dynamics soundstage and analog beauty. So, for me, the IIISE is just a little better than DAC 1 MK2. The Tubadour IV, V and VI are better still. One could move to the Tubadour V for about the same $ as the Reuss. I am now complexly satisfied with the Tubadour VI and have no desire to experiment with other DAC's. I know this is not a direct answer to your question, but perhaps somehow useful. Good luck.

@nwres 

Thanks for your response. FWIW, I'm not a tube guy. 

I have a Reuss and was able to compare it side by side with the DAC1 Mk1. I and the owner of the DAC1 both felt the Reuss had a bit more refinement. I have not heard the MkII yet, which is what you are probably asking about, but talking to a dealer it takes the detail up quite a bit. FWIW, I could easily live with the MkI, the difference was not huge between that and the Reuss.