What have you compared your L3 (M3) to?

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Well, I just finished my DAC 2.1C Sig and I have to say it's just fabulous. It pulls off the truly amazing trick of being ultra-highly-resolving, extended, and dynamic whilst still being about as sublimely musical as possible - perhaps what Audio Note's all about? Anyway, it's far & away the best digital source I've had here and I've had many all the way up to $7500 cost-wise.
Anyway, I also run the Kit 3 AN/Es and am now really thinking hard about doing the pre & the phono pre. I don't really read a lot here, it seems, about the L3 in terms of reviews, etc. Now, I know exactly what fellow audiophile's words are worth (no offense :)) but would any care to comment on what your L3/M3 (and/or phono pre) replaced and what it does better?
Could be an interesting thread if it takes off anyway.

Edits: 02/03/09

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Topic - What have you compared your L3 (M3) to? - Paul Folbrecht 17:03:53 01/29/09 (4)

RE: What have you compared your L3 (M3) to? - Paul Folbrecht 12:26:12 02/19/09 (0)

RE: What have you compared your L3 (M3) to? - DougE 11:45:40 02/05/09 (0)

RE: What have you compared your L3 (M3) to? - profbrookes 03:15:23 01/30/09 (1)

RE: What have you compared your L3 (M3) to? - Paul Folbrecht 12:18:06 02/08/09 (0)

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