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I think the Element, for the price, performance, and overall build quality and aesthetic is a very easy first choice for me.
Unfortunately OPPO stopped production of their audio products, so if you want the HA-2 you'll have to find it on eBay.
I own The Element. It is AWESOME. Sounds wonderful, powers authoritatively, and is GORGEOUS while doing so. oh. and that ring around the volume knob LIGHTS UP when powered on.
I really love the dac on the ha2