I hope you take the plunge Charles. I'd love to hear your report of the performance. I too have been looking at these dacs. It's always good to read the listening impressions of someone who's got similar ears. I've bought enough equipment that you like to know you hear the right way.Thank you for initiating this thread. I just came across it in the past week. I have never heard of Abbas Audio prior to this. I am very intrigued and interested in their DACs, particularly the 2.4 SE and the 3.2 SE. The big bottle 3,2 is appealing based on your listening notes. It seems the 2.4 SE has adopted larger output tubes. It may be all that I need. I'll do further research. I have no doubt that either would serve me well.
Charles
My only concern with the Abbas products is that the vintage parts will fail and I'll have trouble repairing. I moved to Panamá a year ago, so that's a lot bigger of an issue for me now than it would be if I were still in the States. I can do soldering and cap replacement myself, but shipping is an expensive and non-trivial venture.