So, after taking your considerations and reading from individuals that own the Gustard R26 and R30 that purchased the U26 DDC after owning the U18, I took the plunge yesterday and ordered the U26.
My deciding factor is not just the conversation of the DDC which should slightly improve the current USB signal via i2S but the filtering in this unit is what everyone comments on being the key element. Lowering the noise floor of my BS Node w/LPS which is only my streaming transport to the Gustard U26 then sending that signal to the Gustard X30, cross my fingers should increase the sonic presentation. The Matrix NT-1 was the first streaming transport that I instantly noticed what a well filtered transparent sound could do in my system. And to my ears it beat the Innuos Stream 3 easily with its resolving nature.
I purchased the U26 and the Veritas Optimus 50 i2s cable with a 30 day return policy, so if it's not increasing the sonics in my system, the U26 will be returned.
I'll report back with my initial impressions after March 7th when it arrives.

