I got my Level 3 back today after my usual hassle with FedEx. I have only been listening for 4-5 hrs now, but impressions are favorable. It sounds great, but so did the Level 2. As others have stated there is probably a little more clarity, detail and "vividness" with Level 3. Take this with a grain of salt though as I haven't been listening to my system for the last 3 weeks during the upgrade and I am basing the comparison on memory. Overall, I would say it was a subtle but worthwhile upgrade for me; however, I was expecting an even more pronounced difference between 2 and 3.
Did anyone notice an improvement with more break in?
I will update when I have some more time on the Level 3.

