I have the D70S and think SQ wise, they would go toe to toe from the reviews I've watched. Which is better in one category or another is probably moot. The one thing I gleaned from reading user opinions is SMSL may have cut back too far on build quality. The D70S is a tank. May still be available on APOS as a refurb for $519 and 1 year warranty.
SMSL should have upped the build quality a bit as it seems to be a really nice model at a competitive price point. Very satisfied with my D70S though. Hope that helps.
