For what it's worth, I have always felt the Gustard gear sounded just a little off. It is well made and sounds good at first listen. But after a while it always rubs me the wrong way in the high frequencies. This started with the early affordable Gustard stuff and continued into the newer more aspirational designs. Maybe I just don't get along with their house sound.
Meanwhile Matrix hits the spot for me. Very impressive sound from everything I've heard of theirs. Currently have their SS-1 network switch in for demo against several other competitors and so far it is my top choice. Have not yet heard the ND-1 but their prior generation with the Element models was superb, as were the X-Sabre models before that.

