You haven't tested the Wyred SE have you...
I think Wyred ($2500) has a sigma attached as NOT BEING a serious audiophile manufacturer, yet they have been around for a long time... specially in comparison to Auralic($3500). I also think that anything that is not clocking at least at Femto rates is not even in the same ball park.
I could also wait until the Bel Canto 3.7 DAC (probably $3500-$4000) comes out very soon and will use a proprietary clocking in the femto range, which will probably be better than both of these... but it WILL be more expensive.
getting a ESS elite pioneer SC85 ($1200 + sell my SC35 for $350'ish) is also a very viable solution for me, because I am still currently using a OEM oppo 93 dac (with great results mind you), and the pioneer would be a big step up in conversion and would allow me to take a wait and see attitude with regards to what will eventually happen in the DAC world... or at least until prices begin dropping a little.
like I said, still conflicted. serious monies for a serious product.