I'm arriving a bit late to this thread, but I have directly compared the 7N D6100R Mexcel Acrolink digital cable with the SR D-3 in my system between Esoteric Transport(UX-1Pi with an original UX-1 assembly) and 32-bit DAC. This was done in December 2008 and is in more detail on my system site (pt 1).
As I said in the system discussion, I would have been quite happy with the Mexcel cable, had I not heard the D-3. In my system, the D-3 was more involving and created a much deeper soundstage with better layering front to back of both voices and instruments. It should be noted that I have an all-SR system, so there was undoubtedly a bit of "synergy" (sorry...) going on. The differences between the cables was not subtle - in my system, the SR D-3 is world-class. YMMV
http://forum.audiogon.com/cgi-bin/fr.pl?vaslt&1&ctg&3&&
As I said in the system discussion, I would have been quite happy with the Mexcel cable, had I not heard the D-3. In my system, the D-3 was more involving and created a much deeper soundstage with better layering front to back of both voices and instruments. It should be noted that I have an all-SR system, so there was undoubtedly a bit of "synergy" (sorry...) going on. The differences between the cables was not subtle - in my system, the SR D-3 is world-class. YMMV
http://forum.audiogon.com/cgi-bin/fr.pl?vaslt&1&ctg&3&&