I have not heard the Pearl 3, but have been able to listen to a variety if DIY / Commission Built Phon's in both SS and Valve, that have been extremely attractive as a device in comparison to other devices, of which some are DIY Kit and others from a Commercial background.
A Phon' produced as design from a designer like that of the range of Pearl Phon's with the 3 being the latest from 2023, has the potential to make a really good impression. There are user reports to be found that compares it to other Phon's and it is the recommended model as the outcome.
There are also builds now showing there are components now being made known that are making a further impression of betterment, which at some point may commence being referred to as an upgrade.
As stated, the EE skill set of the builder goes a long way when producing Phon's.