Hello,
Here army .02:
I own both, and owned the D10Balanced.
Volume matched blindly testing them, there is an apparent wall, in the bass area on the D10s reproduction.
The note is there, you hear a limited sense of space. Compared with ADI-2 FS, bass frequencies continue with more extension,
and more dynamics. Returned the D10 balanced as there is something very wrong in the hi end, not transparent, as in not the same in as out.
Switching with a hi end monitor controller like Heritage Audio RAM2000 (BB converter), both RME and Heritage, did not presented
the Wall of Sound in the bass.
For the price, D10s, is a very transparent DA, no color added, compared to the analog feed from the Board (SSL Six). Just a bit limited in low end dynamic.
Point is, yes, it can be heard, and yes, there are differences, that the "charts" do not show.
Difference is cost is worth it, and you should listen for yourself, to see what fits your budget and application. Meaning,
if you are not mixing or Mastering, D10s is more than enough.
Peace!