I own the Lynx One, and have a friend who writes for a major trade mag and is a killer engineer who owns the DAL card.
From what we both can gather, they are similar in quality, in as much as you can compare them.
They have different feature sets.
If you need midi, the DAL is not your solution. If you need 96KHz sampling rate, the Lynx One is not your solution.
7 years ago when I bought my Lynx One (yes, it STILL works flawlessly!), I decided I needed midi more than I needed 96k, thus, I bought the DAL. My friend, she didn't need midi at all, and had a line in on a great price for the DAL, so she went there.