Since you asked, this little update is for shkong78 and anyone else who may be interested in my findings thus far. First of all, I have about a hundred hours and counting--I believe Bill (grannyring) indicated that the unit may need a lot more time than that to reach its full potential, so consider my report here in that context.
I have been all over the place in my thinking on the 3400. There have been sessions when I was ready to put my Line Magnetic 508ia integrated and Lampizator Atlantic up for sale, so enamored I was with the sound from the 3400. There have been other sessions where I found myself missing the immediacy and eerie presence of my SET amp. I found myself wondering if I could get the best of both worlds by using the 3400 as a preamp and running the 508ia through it. I have not yet tried that, so nothing to report there, but I may give it a whirl at some point. For now, I have been content to take the full measure of the 3400 just as it is until I feel the break-in process is complete.
There is no doubt that the 3400 is an incredible unit, and I am having a blast with it. I have never had better bass in my system than I have now, and the presentation overall is very natural and balanced, with excellent sound staging. There have been several sessions when I have just sat there grinning, utterly mesmerized by the sound.
Without a doubt, there are things about the 3400 that I like more than any other amp or DAC I have ever owned, including the bass, fullness of sound, and imaging, which is pinpoint clear. This is by far the most holographic experience I have ever had with non-tube equipment. The music really is enveloping.
I had feared that the 3400 might be a bit clinical or sterile, but that is not the case at all. It sounds wonderful, and I think there may be further gains to be had with more break-in and finding the best AC cable, USB cable, and speaker cables to run with it.
I would not say that it is "match" for my SET amp--rather, it is actually better in some ways, and perhaps close enough in others. That is exactly what I am trying to decide before making this leap official.