The one weakness it seems to have (for me) is shuffling all tracks - I have around 450-500 albums, and it does not appear to be shuffling by track (at least not on my unit). For me this is a deal breaker, and I'd naturally choose Neutron because of it.
As to your other question - I'll be interested to hear the answers. Unless you can do a very quick side-by-side comparison with two identical units, volume matched, fast switching - then our auditory memory limitations suggests that any "claim" is going to be anecdotal at best. Ask the ones making the claim if they volume matched, and how long between switches. If they answer "matching by ear" and/or haven't done a direct A/B - you know to ignore them