Hi,
I started by getting rid of the switched PSU in the MC3+USB. It was clean and a bit artificial sounding on its own 1GHz XO. With the Oscilloquartz as EXT XO it was much better...but after replacing the switched PSU with an Ultra Silent LPS (5V 3A) the MC3+USB climbed up to a higher league. After that it was equally good as the DI. They both are winners now. The DI has HDMI output supporting "all formats" PCM+ DSD. It also has the S/P DIF coax that supports DoP besides the PCM. The MC3+USB reclocks streams from S/P DIF, TOSLINK, and AES/EBU. and converts DSD material. It has limitation on 192 kHz for PCM. It can handle DSD (WIndows) and DoP (Linux) and converts it to a first class PCM stream.
I have no idea of how good the "standard" REF10 is. I decided to "kill" this OCXO hunt by a real high end, refined unit.
I understand why Mutec uses the switched PSU....but it is degrading the units potential. My REF10 SE-120 has 25 hours powered on now and both the DI20HE and the MC3+USB are answering well on the new Master clock. It is still very early in the maturing process but it is possible to get glimts of what this will give when its settled in a few weeks.
To sum up. The MC3+USB is a pretty locked down unit. Rigid and professional. After PSU-change... - For me it is an 100% useful unit with restoring (reclocking) a pretty dull and tired S/P DIF signal from an otherwise excellent CD player. The automatic DSD/DoP to PCM conversion is spot on what I need to feed my TDA1541AS2 dac with. Brilliant stuff for me.
I suggest You to go with Kingwa and the DI20HE. It is future proof and excellent sounding. Add at least an Oscilloquartz, Morion or similar EXT XO to it and You will find Yourself smiling, listening to Your music
/Jan