I wrote the nonsense on the Valhalla 3 OTL/OCL and very happy with it sonically. The reason I got that preamp is because my friend told me to take home a $33k Allnic OTL/OCL tube preamp to listen and it was the best preamp I have ever heard.
Products – Allnic Audio (the $33k one is not listed on the website, I think it was the L-15000 OTL/OCL Signature)
Super detailed and holographic (tubes). The Schiit Valhalla 3 OTL/OCL does not scale to the Allnic level, but it is better than all those preamps I listed above, including the Holo Audio Serene preamp which I forgot to list.
I have done a big change of heart with regards to preamps. I used to think that tube preamps were not detailed and DAC direct to amp was ALWAYS bad. However, the OTL/OCL tube preamps are very detailed and 2 DACs I recently heard, the imersiv D-1 and the Meitner MA3i are superb direct to amp (and also via a preamp for the Meitner).
I am still a fan of the Benchmark LA4 preamp. I like the Valhalla 3 OTL/OCL more sonically, but it is a PIA to use and not as feature rich as the LA4.
If I had money to burn, I would be looking at the $15k Allnic OTL/OCL as a headphone amp for my RAAL SR1a and also as a RCA out only preamp to my 2-channel amp.
HPA-15000 OTL/OCL – Allnic Audio (also a superb RCA output preamp)
I had that unit in the house for 3 weeks and compared it to the Valhalla 3 with the stock Schiit tubes. The Allnic was a lot better, however, the 2 replacement Valhalla tubes I now use are much better than stock and my satisfaction with the Valhalla 3 OTL/OCL is very high. I would rather buy the Meitner MA3i DAC over the HPA 15000 OTL/OCL because the Valhalla 3 OTL/OCL is pretty good so the DAC would be a better choice.