I think the 326S is an excellent preamp; it's extremely quiet with a solid hold of the low end and a nice clear midrange. However, it still has that Levinson sound which some may feel is "musical" but it's something it imparts on everything particularly in the treble (very much a Transparent cable effect for lack of a better description) but frankly, its not something that's extremely obvious; it's only when I compared it to my Wadia direct that I was able to put my finger on it. For the price though, it's probably in the top echelon and I could definitely live with it and enjoy it.
With regard to SS and tubes in the first reply, try the Ayre KX-R and then see if you still have the same mindset.
With regard to SS and tubes in the first reply, try the Ayre KX-R and then see if you still have the same mindset.