I haven't heard either, so I'm totally unqualified to answer the question. I won't try. I'll just say that if I were thinking about buying a DAC and didn't need USB (which you don't) and didn't need a headphone amp in my DAC (which you don't), I'd do this:
Look at the components inside the $79 non-USB Super DAC.
Look at the components inside the $299 HeadRoom micro DAC.
For $79, it's worth a shot. Send it back if you don't like it, but there's a really good chance this is an awful lot of DAC for the money.
Tim
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Apple laptop>Trends UD-10>vintage HK>HD580
iPod Nano>Etymotic ER6
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