Mr Nails, please give it a rest! I was intending to be humorous in the one liner to which you refer, something I now bitterly regret.
Back to the OP: if you have a look at other comments on the web, you'll see they say pretty much the same. To my knowledge there are only two reviews directly comparing the v-dac to the dacmagic; the one in this magazine, and one in a German magazine. Both reviews are complimentary to each, although the German magazine preferred the v-dac and What HiFi the Dacmagic.
The other DAC you might want to consider is the Beresford, which is highly regarded here and in other forums. Think it's cheaper than the v-dac, but not sure.
I don't have a CD7300 but do have a Marantz SA7001 and will do a comparison later. To be honest, I haven't used the Marantz since I went down the DAC road.