Hi Gerrard,sorry for the delay in posting impressions of the Moon 300D but I only recieved it yesterday due to a backlog in deliveries. So obviously very early yet as Moon say it needs 400 Hrs running in before it`s at its best (slightly sceptical there),how could you compare over such a long period anyway?
I am pretty impressed with the Moon straightaway,there is more separation around the individual instruments and greater detail than my previous Beresford,bass seems clearer and more tuneful. Must just mention that I have moved from iTunes to J River Media Centre as my player and tweaked some settings so this probably has had an effect also.I have no knowledge of the Wyred-4-Sound Dac but would say either will be a step up from the dacmagic.If the W4S dac is as good or nearly as good as the Moon for a fair bit less it must be a contender.
Get the Moon on home trial as you say and I think you will be hard pressed to return it!