I recently did a comparison between SOTM SMS-200 and Lumin U2 mini at my place. The SOTM was powered by a 9V Linear PSU and the Lumin used its internal SMPS. Both were used as roon endpoints connected via USB outputs with any volume control or processing disabled on the Lumin. I couldn't honestly appreciate the Lumin - it sounded a bit noisy compared to the SOTM streamer. While it had more detail, the decay and harmonic richness present in the SOTM was completely absent in the Lumin. The mids on the entry level SOTM were also more palpable. In both cases, my server was a NUC running Roon ROCK located outside my listening room. Music was my own rips on the SSD and Qobuz. The local switch was a fiber isolated Ubiquiti ER-X SFP with routing disabled, isolated on an audio data only VLAN, fed by an LPSU. DAC was my usual AMR DP777.
Since this SOTM was a loaner, I returned it to the owner and bought a used set of SOTM SMS 200 Ultra Neo, sPS-500 PSU, tx-USBUltra reclocker for a very good price. It is quite obvious whoever used it earlier had no clue how to use it. The firmware on it was from 2020. Flashed it to the latest firmware and optimized it as told on audiophilestyle forums.
The sound is the best digital I have heard so far - period! It has incredible detail without being harsh, outstanding tonal balance and harmonic richness, This includes an Aurender X100, Lumin U2 mini, Opticalrendu and a whole bunch of lower cost options like Node N130, Eversolo, SMSL SD9 etc. The sound is much closer to my TT than what it was before. Absolutely fabulous!