Pros: power, grip, driving fidelity for low and high Ω headphones, good build quailty
Cons: no 6,3mm headphone jack, poor interface elements, poorly labelled
The full review of this nice amp is up at TouchMyApps. For the sake of brevity, the L3 is a fascinating amp because it is positioned in the market as a premium product. It certainly does a good job of performing into any set of headphones and earphones. Low Ω earphones don't daunt it, and unless you are pushing 100% volume at high gain WITH bass boost, the signal will remain strong into DT880 600Ω level headphones from the battery. Mains will fix any errors otherwise.
There is a slight noise in the signal with sensitive earphones and the output pops when power is pushed on/off.
The real problems are in its layout, which is sub-par for an amp of this price. The front panel is too cramped, the input is too close to the bass boost pot, the gain switch is up for low and down for high, and there is no 6,3mm headphone jack despite harbouring RCA inputs (presumably for hooking up to a hifi system).
The L3 performs, yes, but with so many other trade offs that don't point to an amp of 800$. I'd take a Tralucent T1 and with the savings get a desktop amp of equal power for use with a HiFi. That is the best of both worlds.
I do not own this amp. I am borrowing it.