Comparing the 3 dacs: 2.1se (2018), 4.1se (2022)) and 3.2se (2021) these are my main conclusions:
0/ they are all three _very_ good and musical dacs. If live non-synthetic music and analog is your reference then look no further. If some other dac is your reference then look somewhere else.
1/ 2.1se and 4.1se sound remarkably similar. To the point that using only straight a/b comparison youd easily fall for the objectivist idea that the only difference between dacs is the analog stage. There are differences though. They are subtle. But real.
2/ The 3.2se is superior. Size and big bottles do matter. More of everything: dynamics, details, tone, refinement, 3d, bass, etc. You hear it instantly.
On the subtleties:
a/ abbas has been constantly refining the basic construction particularly with attention to power supplies on both the analog and digital sides and i/u conversion.
Chrome can translate:
The result is that the more recent 4.1se (and 3.2se) has a tad more together, darker character.
b/ My 2.1se also has a new production cirrus input chip whereas the 4.1se and 3.2se have a proper original. Abbas has sent me an original chip but i havent gotten around to replacing it — it requires unscrewing boards and soldering. My theory is that the original chip is better and more sympathetic to streaming sources.
c/ the tda 1541 (2.1) has something that the other chips and particularly the delta-sigmas dont have. I hear it here, on the 3.2, the abbas marantz, and an old modded valved sony cd player i have. A bit of extra sparcle. Some of that magic that separates digital from vinyl and vinyl from tape and tape feom the real thing. Or at least an illusion of it. This also contributes to the 2.1se coming across as slightly lighter tonally balanced than the 4.1.
On the other hand the pcm 58 (4.1) has a sniff of that metronomic drive that i like so much in lenco turntables (and bizarrely, a few early digital recordings). But here with digital, id go with the tda 1541.
So which one of the two would i choose? the new 2.4se. It has tda 1541 and a bigger tube in the output stage which I suspect will give it more 3.2 character. The tda 1540 based dac x is also interesting. But obviously a bit on the wild contrarian side.
On the 3.2:
Going from the 2.1se and 4.1se to the 3.2se is like going from a 4 to an 8 cylinder car. Or from 10” to 15” vintage tannoys. Forgetaboutit. A more full fat presentation in all directions. Theres a reason why abbas calls it his best (serially produced) dac to date. Its awesome. I love it. Its the one for me.
Ps! For the 2.1/4.1 comparison i used the same tung-sol 5687 output tubes and cables and streamers.