I'm in the process of breaking in a DAC 3.1 Platinum (w/ D2D-1 and I2Se cable). While I think it still has yet to fully hit its stride, it already stomps my old CAL Sigma II 24/96 to dust. The 3.1 Platinum (with the K grade DACs and OPA627s) has a captivating musical presence and effortlessness that I have not heard this side of vinyl. It seems unflappable and unfazed by whatever music you toss at it. Wonderfully natural timbre across the entire range, right down to the lowest reaches. All this and what seems like total clarity and limitless dynamics. Absolutely zero fatigue factor - I could listen endlessly. I've not heard the MSB Platinum, but can say I'm quite taken with the DAC 3.1 Platinum so far. I've yet to find a weakness in it. And the smart four board design gives me some confidence in its ultimate service life. For what it's worth, a Soundstage reviewer a few months ago found the hot new Perp Tech combo with PS upgrade still behind the DAC 3.0/D2D-1 in overall performance.
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