Mark Levinson 36S vs 360S

Tbe 360s features the Arlon circuit boards and other enhancements. I've never heard anyone say that the 36s was as good as the 360s. Mine sure sounds great. The only thing better would be the 30.6 or maybe the 30.5 in the Levinson line. Of course there are other brands that many feel sound better at this time but that is up to individual taste. When your listening at this level, it is what you like.
Listen for your self if you have the opportunity.

i love the sound of my 360s, which btw was an upgraded 36s, and i have a very revealing system in which it resides.
however, a in a less-critical application the 36s is probably good enough. i've even heard the EMM lab gear recently, and although it's very good (i only heard redbook cd's that i was already familiar with), my jaw didn't drop upon hearing it either. i am extremely biased, but imho think the #37/360s is
a VERY musical and "sufficiently detailed" combination.
i would love to hear the new theta gen.8 too; btw the levinsons don't do DVD-A or SACD (and perhaps that's a good thing). levinson did alot of listening tests back in the good old days when the 30.6 was one of the 2 or 3 best dacs in the world. and so i have alot of confidence in their voicing of the 360s and the 390s cdp, because of their many years of experimentation. i just hope they continue to maintain their reputation, as i (in my again, very biased point of view) believe they play an important role in high-end audio.