If this does not beat the Hugo 2 it most obviously does not beat DAVE. How is this Stereophile class A+? Not to mention by far the least expensive A+ DAC. Payola?
I would like something not bigger than this physically that is truly Summit.
FWIW, the Hugo2 is the better sounding unit between the two. But if you need balanced outs, the DAC-3HGC is hard to beat for price-to-performance. But if you don't need balanced outs, I'd go with the H2.