I'd be interested in getting a PM as well with which is which. I preferred source 1, and thought it was the D100. The differences were subtle, but source 1 seemed smoother to me, and perhaps a bit more "lively" to me (I know, I know I'm really not very good at describing what I hear). Because I liked source 1 better, I'm guessing it's the D100, because I'd assume that it has a better A/D. (I've never run either the D100 or the JB3, I just thought that this would be a fun and interesting comp. to do).
fwiw, I'm listening to this from my computer, Waveterminal 2496 soundcard digi out > Grace 901 > Grado rs2 headphones. I didn't bother to listen to this with my speakers, because they are complete crap speakers.