I had the Meitner MA3i in the house. It is a very nice DAC. Though I prefer and own the imersiv D-1 DAC. My friend sells Meitner | imersiv | Allinc DACs so I get to hear this gear on my home setup.
The Meitner MA3i unit I had was brand new and was breaking in. I only put in about 30 hours on it. I did a comparison of the RJ45 Ethernet streaming on the MA3i vs USB via a fibre optic Sonore OpticalRendu. The USB was a lot better, but the unit was not broken in yet. I forced myself to listen to the Ethernet streaming and after 2 hours it improved, but nothing like the USB. Give it more time and the Ethernet would get better, though in my experience of owning Ethernet streaming DACs. that input was never as good as the OpticalRendu into USB.
I did recently hear the PlayBack Designs MPD-8 DAC with great headphone gear and I was really underwhelmed. The imersiv and Allnic were much more to my liking. Not sure about the Meitner MA3i and if it is in the same league. With more time the Meitner may get to the same level as what I heard with the other 2. I take the Meitner over the more boring sounding MPD-8.
I now have over 400 hours on my imersiv D-1 and it recently opened up even more on the bass. This DAC is without a doubt the best I have ever heard. Cost is $12k and I am talking being better than any DAC at any price. Better = more resolution, clarity, musicality.

