I've wondered the same thing. The 360S is a new board--so I really can't see why it would matter there. I upgraded by 38S to a 380S and am very happy with it--but that still doesn't answer your question. One issue could be warrantee--the upgraded versions are waranteed from the date of the original purchase of the original unit, whereas a factory original will obviously be newer and have a longer time on the warantee. The only other piece of insight I can offer is that Levinson chose not to upgrade the 331, 332, and 333 amps because it could not be done to acheive the same results as the new line: 334, 335, 336. They do have upgrades for the previous amps--but it is not as good sonically as the newer version. Hope that helps.
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