I had/got them All, The 32 buries the 380s, the 30.6 dac is close to equal with the 360s. the no40 dacs beats all dacs.
now, the preamp side of the no.40 Exceeds the 380s by a good amount, coming really close to the no.32. Now is it worth keeping the no.32 with the 40? If you spin records, definitly, cant beat the phono section in the 32..
The sales group at levinson, Admited , the no40 exceeded their expectations in many ways, especially in the dac section.
so my current setup, is the No.40 with the no32 with phono,
connected to the 40, I use Electrocompaniet upsampling cd player, a Audiomeca Mephisto II transport and a Audiomeca Enkianthus dac, and sharing the Electrocompaniet as a transport connected to the No.40.... So i have 3 flavors in playing a cd. from there is the 33h's, valhalla throughout,
and Elrods p/c's.
Madrigal mention of making a Refrence H/t processor, but I cant see it getting any beter than this.