Lars Clausen said:
In my opinion both technologies have good qualities, and since they are very different in sound nature, they will appeal to different people. Since they also cost all but exactly the same, i would say the price could not be the deciding factor.
Listen and find your way .. 
So where do they sound different? I can not visit you to listen to do a comparison myself.
I also don`t fully agree that they cost the same. I have seen your calculations on your web-site that suggests so. You also say that yours is the best choice based on a few criteria that do not say much about sound quality to me. However, the UcD400 standard version is clearly cheaper. Also I think the way Hypex charges their costs is better for the consumer. Whether I order 2 or 8 modules, the shipping costs are the same. In ZAPpulse case, the shipping cost is included in each module`s price, obviously when I order 8 ZAPpulses you would be very happy since it saves you lots of shipping costs.
Also about the VAT, this is interesting for outside EU customers like me. When I ordered UcD from Hypex, I did not get charged for VAT. In Japan, tax is much lower so for me it is cheaper to have them send to Japan. I think when in the past I ordered a few ZAPpulses, the VAT was not deducted, but I`m not 100% sure about that anymore, so I maybe wrong.
And what about UcD180? Clearly cheaper than ZAP, no matter how you look at it.
I don`t really like the way you advertise on your web-site, maybe you did this because some others are taking away business from you? I don`t think it looks very professional and some people may not buy your products because of the way you advertise them.
My advise: charge the shipping seperate so that you can lower the price of each single unit. In that way, people that order 8 of them will feel that they don`t pay too much. Mention the VAT also seperate since for many potential customers outside the EU, the excl VAT price is the only interesting thing. This may increase shipments outside the EU?
Best regards and succes
Gertjan