I'm confused, the SMS-200 is a streamer.. the EITR is just a USB to coax unit. Are you saying that a boosted EITR makes it close to comparable, with using a streamer? I find that hard to believe but maybe, depending on your system.
The Eitr is not just a USB to coax converter. It uses Schitt's "Gen 5" USB interface to provide a better USB signal.
https://www.schiit.com/news/news/usb-solved-introducing-gen-5-and-eitr
I just cued up a 96/24 recording of Midnight In Harlem, Tedeschi Trucks Band, Revelator album, using QNAP NAS Music Station software to play the music. I switched between these systems:
1. QNAP TS-451+ NAS, TP-Link Archer C9 router, CAT8 ethernet cable, sMS-200 Neo powered by Zerozone 50W LPS, Oyaide neo d+ Class A USB cable, Audiolab 8200CD, Yorkville Studio One XLR cables, Hafler HA15 headphone amp, Beyerdynamic DT 1990 Pro headphones
2. QNAP TS-451+ NAS, TP-Link Archer C9 router, Wi-Fi to Dell Inspiron 7000 laptop, Ghent Audio USB Y-cable powered by Topping P50 LPS, iFi iPurifier2, Schiit Eitr, Monoprice coax cable, Audiolab 8200CD, Hafler HA15 headphone amp, Beyerdynamic DT 1990 Pro headphones
I switched between systems using the Audiolab remote. Sometimes I thought the sMS system may have had a slight advantage, but really no significant differences. I am pretty certain I would not be able to reliably tell which was playing in a blind test. Given the differences in cost, technology and cabling, this is a surprising result for me as well, but that is my honest evaluation.
I use the sMS system above to play uncompressed music from the NAS. I use the Eitr system to stream from the net, using Grado GH4 headphones. I rarely play music from my NAS through the laptop and Eitr, because it is not as reliable as the sMS system. I often process photos while listening, which uses a lot of RAM and interferes with music playback through the laptop. Also, using the two systems gives me an option in case one of the systems is temporarily compromised.