The glass in the ATACR is quite a bit nicer than the NXS glass. I've got a friend with a ATACR and it's a noticeable improvement over my 8-32 NXS glass. Whether or not that's worth $350 is subjective, the NXS glass is good enough to see anything you want. However, if you're a lover of german/Austrian glass (zeiss, Swarovski, S&B) then the ATACR is in that league while the NXS isn't.