The problem with making analysis of SQ based on opinion, or the breakdown of a study is that it still reveals bias. Though I would be happy to hear good reports of the T51, recent experience of another much-touted player has me in doubt about the objectivity of many threads like this.
If an objective individual could be found who has no bias towards or against either company, s/he would still need a fairly good outboard soundcard, or dedicated PCI driver board for an outboard interface, Balanced inputs, shielded cables, parts which will connect to an amp which are made of good quality and a good eye to make sure that the signal isn't clipping.
Then it is just down to recording, processing, posting and discussions. Listening tests shouldn't be ignored of course, but are much harder to manage. Then, hooking both up to amps and y-splits to test subjective loads is another story altogether.
I assume that the differences would be better sussed out by a professional reviewing company like
goldenears.net than a board here simply because they have what is needed and carry out these sort of tests all the time. Their reviews are also based on sound science rather than just 'ooh la la'.
But, neither sound tests alone, nor personal anecdotal evidence is enough to suss out sound 'opinion'.