I haven't compared but with the price difference between the two as large as it is, I have to think there's some difference.
Looking at the inside of the units suggests the KI-Ruby doesn't omit very much, in terms of components, though.
Unless you might need the balanced outputs in the future, I'm not sure it makes sense to debate the merits.
If you want the best sound they make, don't need the Musical Fidelity, and have a good trade-in price, go for the SA-10.
A bigger question in Korea might be deciding if the newest SA-12SE is an option along with the KI-Ruby if you're staying single ended.
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Christian
south: Mark Levinson No. 52 pre, Bricasti M28 amps, Lumin A1, Oppo BDP-205, Pioneer CT-43, Sony SS-AR1 Speakers, Audioquest Dragon PCs, Audioquest speaker cables, Audioquest interconnects, HB Power Design Powerslave Star Galaxy power distributor
north: Vitus SIA-030, Luxman D10X, Sony TC-KA3ES, Harbeth 40.2, Siltech cables
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