Both units are the same price, and so in order to gain the A/D functionality something else must be compromised in the Flying Cow. If you don't need the A/D, get the superdac.
I'm going to be getting the Superdac at the end of this month hopefully and when decideing what to get was told by my knoledgable friends that the Superdac is what i needed and not the FC.
ant tbh the only reason i would need A/D converter would be for my MD player but i can put all my songs on from my computer anyhow.