It’s funny you’re asking this question, as I was doing this exact comparison over the last few days. My streaming setup is a bit unusual. I have two streamers: one is the Linn Akurate DS/3 using its SPDIF output, and the other is the Shanling ET3 using the USB output (I had an NS1 but sold that and kept the ET3). The Linn is used only for Qobuz, and the Shanling is used only for SSD-based USB-attached storage playback with all network functions disabled and SSD drive powered by LPS. I’ve added various USB decrapifiers between the USB audio only output and the USB input on the v4, with separate units for USB signal regeneration and USB galvanic isolation.
I will probably write a bit more when I have time, but here is a summary:
SACD via drive and ripped DSD64 through USB: the SACD sounded a bit more organic, bigger, with slightly better dynamics, depth, and space rendition. The DSD64 file still sounded very good, organic, and musical, but the SACD takes that extra half a step toward realism and live performance.
SACD via drive and 24/96 file via Qobuz through SPDIF: there was a clear difference now in favor of the SACD. While 24/96 from Qobuz still sounding great in isolation, in back-to-back testing, the organic, musical, macro dynamics, micro dynamics, and spatial rendition of the SACD playback really stood out.
CD via drive and 24/96 file via Qobuz through SPDIF: it was not so clear-cut now. With some mastering, I thought the CD sounded even better than the 24/96 Qobuz file, with better macro and micro dynamics and a lot more detail. Other times, I thought the 24/96 sounded just a bit more organic and musical.
Local 24/96 file via USB vs. Qobuz 24/96 file via SPDIF: the difference is clear in favor of the local 24/96 file. Again, slightly more organic sounding, more musical, slightly better dynamics, slightly better resolving of treble and space.
CD via drive vs. local 16/44 file via USB: the difference was clear in favor of the CD. Again, just like SACD via ripped DSD64, the difference between CD and ripped 16/44 file is about the same magnitude.
SACD > local DSD64 ripped > local 24/96 > CD = local 16/44 ripped = Qobuz 24/96 > Qobuz 16/44
Just for sanity check, Qobuz through Linn is clearly better than Qobuz through ET3 with all format, Linn simply sounded more musical and less digital sounding.
Hope this helps.
As for the drive unit, it's a new Esoteric unit, and I didn't think to ask about the warranty: I have had 4 Emm Labs units over many many years and none of them broke ever (knock on wood

so I am not all that concerned. You can ping Isis to ask but I am sure there is warranty on the unit.