Jeff_from_MichiganNot to put down Matrix, but I have NuForce U192S and it's essentially the same device.
If AES/EBU output is not absolute must in your setup and you are not into aluminum milled cases NuForce device is 3 times cheaper.
Talking about circuity the clock in Matrix is of much more quality with two low jitter crystal oscillators instead of one cheap crystal in U192S. Though, you probably wouldn't hear any difference unless using multi-thousand dollar setup.
Matrix is more comparable to updated version of Stello U3 by April Music both in circuity and the build quality and probably betters Stello in sound.
I uploaded some pictures for you to compare.