I can only say the USB implementation on the Lumin is better than the Eversolo (and associated internal components - clock chips etc) based on the difference in soundstage and clarity when connected to the Fezz Audio DAC.
Neither the Fezz or the Lumin have I2S to compare with the Eversolo I2S. I did not try COAX or Toslink to compare. So if you are using I2S connection then the Eversolo wins by default.
Having said all that my Denafrips ARCAS mated to the Pontus 15th R2R DAC is the absolute best sounding combo that I have. That is running a Woo Audio WA33 headphone amp.
It is all about synergy between the components so every different combination may give different results.

