I'm still abroad, far from home. But before travelling, I lent my R26 to a friend who has a UD-701N. He compared between the two DACs using their built-in streamer.
He invited two of his friends, and they listened together to the two DACs. They preferred the TEAC UD-701N. I'm not surprised, because when I listened to the UD-701N of my friend, I was very pleased by its sound.
But the R26 can do better with its I2S input. So, when I'll be back, I'm willing to compare the LAN input of the UD-701N versus my GentooPlayer/Diretta streaming setup > USB > AGD DI-20HE > I2S > R26.