I have managed to attain a sample of this from the UK distributor Lambayrules | Headphone amplifier | Earphones - Shop Home
What I can say is I am impressed by (a) The responsiveness of both Fiio (who put me in touch with the UK distributor) and Shane over at Lambayrules and (B) This cable!!
I will write a more detailed account but initial thoughts are that this is a giant killer. I have lots of LOD's, both boutique and DIY and this is for sure up there with the best I have. Because of the build quality the L3 will probably end up being my new 'Go To' LOD.
Knowing the Fiio competitive pricing policies, bang for buck this is gonna be an absolute no brain purchase.
More impressions to come
The Fiio L3 is available now, sorry about the delay. cheers shane