If your system is all-digital, you value Ethernet streaming (DLNA/UPnP), and you want maximum transparency with ultra-low noise and an analog ladder volume at the DAC’s output, the Bricasti M12 is the better fit. Especially into fully balanced power amps in a minimalist chain. - but that's a one-dimensional perspective imo.
If I had to pick one unit for most systems, I’d choose the McIntosh C55. It’s the more versatile control center for mixed analog and digital setups (including vinyl), with handy ergonomics like the analog EQ, processor loop, multiple outputs, HDMI ARC for TV audio, and a reasonably strong onboard DAC. Personally it feels like an easy long-term anchor for a wider range of systems.
But, like I said, if you’re a digital-only, streamer-centric listener chasing maximum neutrality, the Bricasti M12 would be the better choice.