Sgr, I used to have a ML31.5,360s,and DCS purcell in my system for about four and a half years. I was extremely satisfied, especially when I added the Purcell and upsampled to 24/96, through the ML360s DAC. However, in my opinion, because digital gear is a relatively new technology and therefore might change faster then other older more established technology, I began my attempt to do home auditions of the most highly regarded reference DACS as I could possibly do to scratch my curiosity itch. That lead to posting this thread to share my experiences and ideas of how to group the different DACS sonic characteristics into the two different groups. I would say, with my gear, that your ML digital front end would be closer to the type #1 sonics and you would find that some of the newer DACS would offer more detail, air around players, a somewhat bigger sound stage. I found these improvements along with one more very important factor, sorry this is stated somewhat subjectively, that my ML gear sounded somewhat "dry/flatter/not as musical" as the more current DACS. My experience was that by adding the DCS Purcell to my ML gear brought it closer to this musicality/liquidity I'm trying to describe. So, I would suggest you might audition a DCS Purcell upsampler, your 360s will process 24/96, and see if you like the difference before you go to trying some of the newer DACS. Your wonderful ML31.5 is just a great transport, so even if you would choose a new DAC, in my opinion, there would be no reason to replace it with anything that is current. A final note/suggestion would be to try the new Stealth Sextet digital reference cable, I posted a review you nmight take a look at, that is just terrific and also could help your ML gear blossom much more. The DCS Purcell you could pick up used for around $1200.00/$1800.00, the Stealth Sextet retails for $2400.00, and you would have to use a pair!, if you audition the DCS Purcell, but I think you might be shocked/thrilled with the results of your experiment. It's alot of coin, around $5500.00, but I know you can audition the Stealth cables for 30 days, with a full refund minus shipping, along with hopefully trying the DCS Purcell before you purchase it. Let me know what you think and I hope this was helpful.