Last winter I compared a Berkeley Reference 1 to My Alpha DAC 2/MQA and couldn't hear a difference. I have not heard the Reference 2 but waited until the Reference 3 came out, thinking there should be an audible difference between that and my Alpha DAC. There is but to use an overused term it's incremental which I guess it should be at this level.
Using 53.0 as a gain setting on both DACs I initially listerned to the REF 3 and then started AB'ing between the two. I then settled on the REF 3 listening on and off for the last few days. This afternoon I listened a bit more to the REF 3 then switched back to the Alpha DAC for a few tracks. The differences were apparent but not what I would call significant. The REF 3 has more authority in the lower piano registers and bass notes, a bit more clarity and a sweetness to it without losing any detail. The REF 3 is a little more dynamic too. Soundstaging was equal between the two.
If all this sounds like Robert Harley's TAS review I guess that means we heard the same things. I'll talk to my dealer tomorrow and hopefully we can work something out because I'd definitely like to make the change but, truth be told, I could live with either DAC.