Acurus ACT3 vs. Rotel RSP 976 vs. Adcom 760

Which one is the winner?
Depends on you're set-up a little here actualy! I'd not chose ANY Adcom pre/pro. i've sold em for a long time, and they're not well built. The rotel is a solid performer for the money. But, for most systems, I'd still go with the Act3 It's sonically much much better than the others. It's very musical, plus if you get the bass managment upgraded version (highly recommended), you can more suitably tailor you're speaker/sub combo.
the only reason I'd get the Rotel is if my amps were rotel, and if it has THX mode! If you have a bright soundtrack, and alway's use Dipolar rears, This Re-EQ circuit and Decorelation in the rears in THX is excellent on a lot of prologic material, and on bright soundtracks! I usually don't find this a problem, and would still usuall prefer the act 3...every time almost. it's well built, lot's of flexibility, very very musical, detailed, and a bargain! (best sound at $2k price!). Only thing is it's got a slightly higher background noise floor if you're not carefull to set the levels in the speakers right! I'd set the main's down a bit from Maximum!...for best results. Cross over most full range (non powered ) mains, centers, rears at around 50-60hz, and let sub do the rest! Minimonitors and sub, then configure for around 60-70 hz for most. Very'll like it, I know...
I would buy the one that allows analogue pass through. I think the Rotel offers that feature. Th Act 3 is probably the better unit if that feature is not too important to you.