Levinson 30.6 or dCS Elgar & Purcell

The elgar/purcell handily beat the Levinson in shear realistic sound they are unique in their ability to bring the experience closer to sounding real. Haven't heard the Accuphase 101/330 which might be competitive with the dCS gear.

I know this does not address the original ? but I thought I would add it anyway :) The Accuphase units handliy outperform the Levinson on CD and of course the SACD playback is in another league from CD. Regards, Mike Marcellas PS>It should be noted that the latest version of the Dodson DAC has been reported to have smoked the Elgar by many that have heard the two units with and without the upsampler.

I cannot offer a direct comparison, but I compared the dCS Elgar and Purcell against the M-L 30.5 and the former gave better resolution and a less mechanical sound than the M-L. I compared a Dodson 217 Mk. IID against my old M-L 36. I sold the latter and kept the former. I really like the Dodson.