CD player output via DAC chips vs tube tech

Don't think so " "The CD-3000 uses the best Burr Brown DAC, the PCM-1794"  ,  that sends the signal to both outputs, one has opamps the other tubes

The opamps are in BOTH channels.AFAIK
also agree the BB 1794 is world famous as best DAC chip ,, or so says Underwoods web site,
But trust me the balanced DAC BB chip sounds like crap next to the unbalanced RCA outs, 
Massive sonic dif.
I havea  Cayin cd17 Mark1, with both unbalanced /balanced out,, in my 16 yrs usage,, i never once considerned employing balanaced circuit... i made a few upgardes in front cap section and on last caps of unblanaced,, The sound is 1st class.
Same here with this S3. 
The unbalanced which has the ops in the unbalanced circuit (not sure what Underwood is thinikng saying the ops are for the balanced/DAC circuit,,cause he is wrong). 
The unbal sounds far far superior
= Tube outs on a cd player woops any DAC, 
Hands Down..

The Burr Brown 1794 is the DAC chip on both the balanced and unbalanced the only difference is the output stages. One uses ompamps the other tubes. 

Glad you get it , not sure what he keeps missing

Also, no one is doubting that you like the sound of the unbalanced output with the tubes  better than the balanced with the opamps, but the unbalanced isn't devoid of the DAC which you keep trying to contend.