Levinson 360 vs Benchmark

Sorry to hear about your 37, I know that had to be very annoying. I had a 23.5 as well, and bought a 333 when they were released. I didn’t have the opportunity to compare tem side by side but I suspect overall the 23.5b may have been a better amplifier.
I still am struggling with a Levinson DAC, who knows, I may give into the temptation anyway. They have no moving parts like a player/transport and may be easier to get service on than the amplifiers. Who knows? Maybe I’m just attempting to justify it to myself? I’m beginning to feel like the classic stuff, aside from digital possibly, may be the last of the true audiophile equipment. Manufacturing costs and potential market size is making it very difficult for such things anymore.
I would like to hear what you think of the AR stuff if you go that route, I had considered that as well but I have no experience with the line.
Right now my system is ‘more basic’ than yours. 
I have an Aragon 8008bb amp, a ML 380 pre, and a Logitech Touch to steam with. My most pressing need right now is a better DAC. The Logitech is listenable and sounds okay but just isn’t the same quality as some of the better more expensive options. The Logitech errors on the side of ‘ missing’ rather than adding grunge or artificial detail. If something must be compromised then I would rather it be done in that manner.
It’s really great you were given the opportunity to speak with a person so knowledgeable. I like the FLAC files as well but I do listen to hi-res files on occasion. Hi-res (the ones that were actually recorded that way and not just up-sampled) sound amazing to me. From what I have heard 96/24 is fine, I really didn’t hear any improvement when going from 96 to 192 that I could reliably say made any real difference to me. I agree with you in regards to CD’s data rates. They are what they are. I don’t do analog any more I’m sorry to say, streaming is just so convenient and trouble free. I guess I’m one of those contributing to the demise of ‘real audio’ - analog sources. 
The ML 360 does 96/24 so I want one! It makes no sense given repair costs and availability. What to do?
I’m in conflict!!! LOL
I actually liked the Benchmark – I may end up with that it makes the most sense but then again, the love of audio and fine equipment has little to do with what makes sense. I’’’ be making a decision soon ….

http://www.partsconnexion.com/t/clearance/new_clearance.html

Thedautch - Thanks
I took a looks and it looks interesting. Generally I'm not too excited about mods' but this one may be worth investigating.

I went to the Partsconnexion web site. Replacing the output ICs in the Benchmark may have an audible effect (though I'm not sure why, since the Benchmark measures so well, analog-wise), but they lost me on this statement:

"The caps and resistors chosen in this mod simply have better tone and ambience characteristics, as well as being higher resolving. The wire and connectors we use allow for enhanced detail and more precise imaging."

Caps, resistors, and intra-box wires don't have "tone and ambience characteristics". This smells like BS. You'd also need modded and unmodded units side-by-side to even make a cursory decision about which one sounds better.

I'm still fascinated by the consistent conclusions that the ML units are such obvious winners.

Irvrobinson
I'm on your side with the mod's I would like to actually hear one as well. I find such claims interesting but then I've been surprised by weeks on occasion I'll admit.
I truly liked the Benchmarks (a USB and a Pre) that I’ve owned and will likely end up there again in the end. The Levinson’s were very nice sounding DAC’s but I’ve never compared them side by side to a Benchmark. Levinson of that vintage had some very nice sounding analog stages and that may account for the following they have. I personally also like the style and the almost ’industrial’ build of the Levinson’s of that vintage. That has nothing to do with SQ I know. I suspect the Benchmark may actually measure a little better than the Levinson of that vintage as all things digital have much improved. The Levinson’s were excellent in their time and probably would still not be all that embarrassed measurement wise.
Overall I suspect the Benchmark probably has a slight edge from a purely technical and measurement standpoint. The only question I may have, for whatever it may be worth, is the analog output section. Even then the Benchmark measures at least as well.