I recommended the Node Nano earlier, and I finally got one to try myself. There’s no doubt that its clarity and bass performance (thru digital out) noticeably outperform the Wiim Ultra.
this is correct, from my own direct experience
wiims and nodes both have nice user interfaces but the nodes apples to apples are better sounding devices than wiims, have tried them with linear power supplies as well as their stock cheap switching ps’s
auralics are a further step above the nodes (once again, equipped with correct linear power supplies to minimum spurious noise)
you do need a system with sufficiently low noise floor and resolution to make this evident though, but if you do, the differences are undeniably there

