Well, first of all it's clarity and refinement. Lehmann BCL does not have any accents and colors (in good way). I would say it's kind of neutral. But you can hear every nuance of the sound mix
The drum cymbals are articulate and precise and they come to your ear with no "sand" . The musical instruments separation is phenomenal and they are in their own layers.
Matrix m-stage is not bad, but for some reason it does not like my Sennheiser HD800. The trebles are harsh, the mids are smothered and not natural, the bass is a little exaggerated .
My AKG K-240 did not hate the m-stage though ,but they're not as transparent as the HD800 , or maybe it's AKG 600 ohm impedance that m-stage likes better than HD800's 300 ohm.
The setup was Mac Pro > Weiss Dac2 hooked to Mac's firewire port > Lehmann BCL > HD800
Mac Pro > Weiss Dac2 > Matriix m-stage > HD800 / AKG K-240
Again it's the matter of personal perception, but to my taste Matrix m-stage can't be called Lehmann BCL's clone. They are completely different in any aspects.
P.S. Matrix m-stage was tested with OPA 627 mod with gain switch 0db and 10db. With 10db gain the drums sound a little better, but the mids got more compressed than in 0db
Edited by vovkinson - 11/20/10 at 2:51pm