I did some comparisons with the 302 last night with the 4070/KGSS. I volume matched using my SPL meter. It was a pain switching back and forth as I had to disconnect the xlr from the pwd and connect them to the trs > xlr adapters, then go into sound settings in the mini to choose either dac. I did this for about 45 minutes. I kept the pwd on filter 3, which is the one Jeff and I think I prefer. I listened to mostly jazz and jazz funk. Beyond volume matching there was nothing scientific to what I did. My conclusion is that there is not enough of a discernible difference between the two to make say, I must have one over the other. In terms of features available right now, the pwd is more intuitive (by a long shot), more up to date consumer technology that has a preamp function and remote. The 302 was never intended to be a consumer product so it will never keep up in that department. The advantage to the 302 is that it is significantly smaller (this is not an important one for me as I have plenty of room on my rack. It has an ADC for needle drops and to be used as a phono preamp. It turns out the noise issue I am having with the preamp at the moment is being shared by the Primaire phono pre I am brought home for an audition so once I work that out, I will be back to using the 302 as a phono preamp, I believe. The 302 is also a preap and allows me to run balanced line out to the KGSS and balanced preamp out to my amp (once the McCormack returns). This is a big advantage over the pwd. It does not have a remote but I can set it on full volume and use itunes to control volume. While I would prefer to have itunes on full and use a remote, I'm not sure there is any difference in sq. The idea of the bridge is nice but who knows when it will be available. The pwd does win on the cool factor but functionally, the 302 is at least on par if not better. The ears of others may hear more of a sq difference but for me, either of them sounds good to me. Could this be sub conscience telling me the 302 should stay because I can't get what I want for it at the moment and can with the pwd so my Amex bill will be covered? Could it also be because I can always get a pwd for a few hundred more than I paid? The answer to both questions is, absolutely.