See the description on morsel's PPA and M³ pages, as well as my M³ page under "Tech highlights" for a brief discussion about the merit of a 3-channel topology (the 3rd channel is the ground channel).
http://elvencraft.com/ppahttp://elvencraft.com/mmmhttp://www.amb.org/audio/mmm
Using the RMAA test, an obvious benefit of this topology is superior stereo crosstalk performance compared to a 2-channel topology (even those which are "dual mono" but which must nevertheless share a common signal ground). However the actual benefit goes beyond reduced crosstalk. A unpolluted ground is essential for a clean signal, because the signal is referenced to ground.