Whether the DacMagic as sold by Richer Sounds would beet the AVR600 DAC, I don't know and can't test that now. But the Burson OpAmps are reckoned to be some of the best out there, costing significantly more than the other OpAmp upgrades recommended (you need dual OpAmps for the DacMagic + adaptor) (
OpAmps). They've certainly taken the sound to another level, and they're not at their best yet. The mian difference I noticed was bigger sound with much more depth to it. The DacMagic on it's own gave a very detailed sound on my Onkyo 905 amp at the time, but lacked depth. When I got the upgraded DacMagic back, I still had my Onkyo and could hear the difference immediately. When I got the AVR600 I experimented connecting the SPDIF from my PC direct to the AVR600 and via the DacMagic, there was a big improvement via the modded DacMagic in my opinion.
Mine was the first Azur DacMagic AudioUpgrades had in, I set a budget of about £160 which allowed for the supply and fitting of the Burson's plus a few capacitor improvements. After having a look at mine, they've come up with suggested upgrade path, I didn't get all of the improvements listed in level 1b (
Upgrades), so it's open to negotiation.
My DacMagic is the latest Azur version, I'd only had a few weeks before sending it in for the upgrade. It's certainly worked for me. I guess the thing to do is buy an Azur DacMagic from Richer Sounds on trial or return basis. If you connect it to your AVR600 or whatever AV amp you're using and you get better, or as good as stereo sound (linear setting on the DacMagic works best for me), then I'd say keep it and get the Burson upgrade, it's a noticeable improvement justifying the extra £160 that I paid.
I think you can have the same upgrade with the Beresford DAC, as that DAC's cheaper in the first place, that might be a more cost effective solution. You'd have to check with AudioUpgrades that the Burson's will fit. I got the DacMagic as it was essential for me that it could be mounted vertically, otherwise I'd have probably gone with the Beresford and had more upgrades.