I'm using a diy quad-braided single-core (2.5mm) cable with Oyaide connectors.Did you slap your hand for doing so? What Power cable are you using?
Not exactly exotic hi-end, I know...
Sorry, but I was sincere about it being difficult to compare and contrast the devices: one device deals with signal processing, while the other in the signal transfer.Some people want to spend less...so a somewhat more precise answer would be helpful
Anecdotally, I think the Sigma effect is enhanced resolution, as when you remove noise from the system. The Time effect is more energy, coherence & clarity (the music makes better musical sense). Of course this is totally personal appraisal...
As to the pricing you are right. -- However, after I had to part with my Select (also 100k), I was thankful to have a simple Ayazi (3.5k at the time) linked to a couple of 3R reclockers (700euro). It kept me musical company until I could take longer financial leap...