I have heard both and I own an LS26 and place the MC-2300 closer in performance to the LS-26. I have had a Ref 3 in my system on an in home demo and it really is many steps above the LS-26, however I have been told the LS-27 exceeds the performance of the Ref 3.
Hope that helps, my vote is for the REF3
Hope that helps, my vote is for the REF3