Etherregen or Matrix x-spdif?

[audiojerry]

I haven't had any luck finding folks who have compared the effects on their dacs between using the Matrix X-SPDIF 2 and the etherregen, assuming that the 

dac accepts both inputs like the PS Audio DS. 

 

I previously used the usb input to PSA dac using an Uptone USB Regen with LPS-1 power supply, but got better sound quality when I went with ethernet. 

 

Does anyone know of any direct comparisons?