No, the DAC3 is entirely different from the DAC2 and sonically is a big step up. There are no tubes in the DAC3. It works very well as a preamplifier/DAC if you are only using digital sources.
when you say that it is ' sonically is a big step up'... what do you mean exactly.
AND is anyone able to definitively say whether USB is more accurate than S/PDIF (ie... is airport express an inferior technology to a direct USB ---> USB connection.)
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