Got some food in me, so here are my findings comparing my Abyss with the LCD3F.
The setup was Aurdivarna>Davinci DAC>WA234 using Tung Sol round plates, Takatsuki 300B and 274B tubes. Power cords were Shunyata going through the shunyata triton and typhon. Interconnect were cardas clear and USB was a LH light speed.
Ok first up the parts you expected from the abyss, they were faster, had more bass quantity and slam as well as a wider soundstage and slightly more detail. The way I'd describe it is emulating a big rig speaker setup.
Now onto the part that surprised me, I had heard the LCD3 before and it was nice, nothing particularly grabbed my attention though. Now switch to the 3F, it has got to be the most emotive, intimate and immersive headphone I've ever heard. Lush mids, staging makes it seem as though your right up face to face with the vocalist with the band playing around you. Sure you trade off some speed and slam but if my main listening was acoustic, jazz, classical or vocal I'd honestly choose the 3F over the Abyss. I'd also choose the 3F over the Abyss if you've got a properly setup big rig, the Abyss would just seem far to similar. So with the headphone side you may as well go something unique to headphones and that would be intimacy.
On the vocal and instrumentals I listened to the 3F the Abyss just seemed detached from the music comparatively, technically impressive, but not as immersive.
For my listening I still prefer the Abyss, since I mainly listen to electronic, vocaloid, rock and J-Pop, the extra speed and weight to the bass makes it a more engaging listen for those genres to me. For me the 3F gets a tad too contested for some electronic and j-pop tracks when you've got vocals, guitars, drums, bass and electronic effects. The extra spacing and wider soundstage of the abyss comes in handy for that. Which was the only draw back for the 3F's intimacy.
Overall I'd say the 3F is a great performer for the price, especially if you're after an intimate, emotive affair. It still has a good amount of bass extension and weight, just not quite as much as the Abyss.
The Abyss doesn't quite represent as good value for money, but it does present a sound which is unique to the abyss in how well it emulates a big rig. That's what I was drawn to and it also suits my taste in music... But if you're looking at the price, $7000 AUD, and expecting it to be all and end all your going to be disappointed. It's one headphone I'd suggest to listen to, go home think on it and then go listen again to confirm because it is a big investment and you'd have to be after the sound it produces.
I'm still happy with my Abyss purchase, but after hearing the 3F I have to admit it has a great price/performance ratio especially if you're after the sound signature it produces.
I also had a brief listen to a BHSE 009 rig but it wasn't for me. If you'd like my opinion on that feel free to ask, but keep in mind since I wasn't after that type of sound it may be a tad bias.
Hope that helps anyone who's on the fence about an Abyss purchase. And also if you have a chance audition the SR-009 and LCD3F before your purchase. I say this because these offer 3 different sound characteristics at an "end game" level.