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According to JDS Labs, Atom DAC 2 runs 10°F cooler and gains 1dB of SINAD performance. This is extremely unlikely to be audible. I’d argue the cooler operation and metal case is worth the additional cost, if you don’t already have an Atom DAC.
Finally I had a chance to get a secondhand one with a really nice price - sadly in Europe for JDS Labs stuff you must pay twice as much as in US.
Its implementation of ES9018K2M chip is just perfect. Totally NO pops or any delays when changing the playback frequency. I noticed problem with this in a wide variety of SMSL or Topping DACs, but here it's buttery smooth and I like it.