I have both. I actually like them best used together (Boa → Minibox) , as odd as that might sound. One without the other just feels that its missing something crucial. I think its the bass boost of the Minibox coming into play. The Boa does have a little better soundstage and after putting it through the Minibox the sound loses some of that soundstage but gains more meat. This might change later on since my Boa only has about 50 hours on it and my Minibox 200-300. As far as a comparison of their general features goes...
Boa $179:
38 hours (stated), charges in 3 (USB or AC)
USB DAC
"knob" volume control
Shiny metal exterior all around
Leather case
Short flimsy interconnect included
Minibox $184:
50 hours stated, I get about 35 or so, charges in 5 (AC only)
switch for bass boost
switch for PtoS (adds a resistor in S mode, used for Ety ER4)
"wheel" volume control
Black metal shell with white faces
6-7" interconnect included, stiffer and stays in position once flexed
My Minibox is missing one of the tiny screws on its front face and the IN minijack is very loose. I can probably fix it myself though and didn't think it warranted the shipping costs for both parties. Need to figure out where to get another tiny screw though. Presentation-wise the Minibox also suffers as its basically the amp wrapped in thin foam, the interconnect, and the AC adapter in a small box in a bubble envelope. My box got a little crushed. The Boa comes in a box with a nice foam cushion, warranty card, interconnect, AC adapter, leather case, information sheet with policies and such on it.
IIRC, Head-direct has a 1 month return, 3 month exchange policy. Shipping was pretty fast on mine (ordered on a Tuesday, arrived Saturday).