I bought the X100L with the Meitner MA-1 in August this year. My dealer send me the Aurender S10 as a demo, a month ago.
The conclusion is: the S10 is the better combination with the Meitner MA-1. The X100L sounds nice with the MA-1, but the S10 reaches a higher level (more brilliance, more details, sounds more natural (tested with the JCAT USB cabel)).
I have read in a aurender review, that the HDDs in the aurender S10/X100 can be changed by the customer. The dealer must initalize the changed HDDs with a special version of the aurender app.