Couldn't agree more with you, Hakuna Matata. The difference between my main desktop unit (Dangerous Music Source) and the S1 are small. It raises the question; is the Source even "better" than the S1? Well, yes - in some areas. Connectivity can't be compared, nor the power provided by the amp section, but then one's a mains powered studio-reference unit and the other is a hilariously small portable solution, and I only have easy to drive headphones. All in all, the Source does just edge the S1 in overall sound quality for me, but by small margins.
If circumstances necessitated I had to sell the Source and live with only the S1, I'd remain content.
Why someone pays for 30y Talisker which is ten times more expensive than classic 10y, and 30 times the price of Johnny Walker? Why someone prefers Grant’s over Four roses? Why pay for BMW when Seat or Hyundai gets you same place in similar comfort? Don’t we all pay the premium for our major vices because of that ephemeral, marginal advantage that we swear it‘s there?
And speaking of Hugo 2 vs S1, this is no mere wishful thinking - the difference is there in detail, separation, vividness, liveliness, timbre, tangible and hearable even to untrained ear. Again, I like S1 for what it is - great pocetable symetrical dac for any device at hand, but let‘s not pretend it is better than a proper tabletop. Sometimes, like in office, S1 is great for the purpose, but at home I like to enjoy aged single malt with touch of peat so to say.