Preamble:
Luxury & Precision (
http://www.luxuryprecision.net/) is a Chinese audio company that is rather new on the market, having established in 2014. While the company might seem rather new (although they are already quite well-known in the hi-fi scene with their previous LP5, L5 and L5 Pro digital audio players), the team behind it is definitely not and has been responsible for other highly regarded and well-known products in the past, including the wooden Colorfly C4 DAP (and I bet that there is about no one who is more or less seriously into the portable audio and hi-fi hobby for more than just a short time and has not heard of it yet).
Recently, they have announced and released a smaller and more budget-friendly DAP, called “L3”. What sets the L3 apart from the competition at its respective price point of $399 is the Luxury & Precision’s dual DAC and dual OP amp 100% balanced internal architecture (they are using two Cirrus Logic CS4398 chips for the DAC, two Crown 18120 chips as OP amps and last but not least two Crown 1812A chips as headphone amplifiers) with a 2.5 mm balanced output socket next to the regular single-ended 3.5 mm headphone output, 3.5 mm line out and digital COAX output.
And as this fully balanced internal layout reminds me of my beloved iBasso DX90, I am especially eager to find out how these two compare (by the way, according to Luxury & Precision, they were initially considering to implement two ESS Sabre 9018 chips (among others) based on the specs and measurements but subjectively preferred the Cirrus Logic chips’ sound) and how it fares against other DAPs.
So let’s find out how much luxury and precision the Luxury & Precision L3 (that by the way supports native DSD playback) delivers.
Before I go on, I want to take the time to personally thank Mr. John Yang as well as Mr. Wan for the opportunity to review this digital audio player which I received free of charge as a review sample for an honest, unbiased evaluation.
Technical Specifications:
MSRP: $399
16 GB internal memory, micro SD up to 128 GB
Digital to Analog Chip: Cirrus Logic CS4398 (x2)
OP Amp: Crown 18120 (x2)
Headphone Amplifier Chip: Crown 1812A (x2)
Coprocessor: 1812M
Sampling rates up to 32 Bit/768 kHz, supports up to DSD256
USB: Sampling rates up to 24 Bit/192kHz
Power: 1.2V using 3.5mm output, 2.4V using 2.5mm output, @ 35 Ohm load
Delivery Content:
The L3 arrives in an elongated black cardboard box that turns out to be two flatter boxes held together by a black cardboard sleeve with a shiny black “Luxury & Precision” logo on the upper side upon closer inspection.
Sliding out the upper box, one will find the same shiny black “Luxury & Precision” logo on the lid with the DAP being inside, which is softly bolstered by black velvet and foam. What’s inside as well are a very basic manual, warranty card and a second screen protector (one is already installed, which is pretty nice), nicely presented in a labelled envelope.
The other box that is labelled “accessories” contains two smaller boxes that are labelled as well (“USB cable” and “protection case”). One of them contains a USB charging and data transfer cable and the other a really beautiful protective leather case.
Although the appearance of the packaging is not the most luxurious and rather simple, its content (the DAP and case) are definitely beautiful products and make up for the slightly plain unboxing experience.
Looks, Feels, Build Quality:
I cannot help myself but to say that I find the design just absolutely awesome and that it reminds me of Porsche Design products by quite a bit.
The chassis is made of partly matte (the sides) and partly brushed (front), CNC-milled aluminium and does not only look but also feel very solid and valuable. The rear is covered by a beautiful carbon fibre plate.
The L3’s large touchscreen does not have smartphone-level resolution but a more than just sufficient pixel density for an audio player – and the screen is large and beautifully fits to the overall design, being located at the front.
Above the screen are three buttons in the upper left corner (the right one is a screen lock/unlock button and also there to set the L3 into “hold” mode by pressing it for a few seconds; the other two are user-customisable). Right next to them sits the rotary volume potentiometer that is stiff enough so that it doesn’t turn unintentionally, yet loose enough to blindly operate it with one or two fingers. Each of the steps is tactile and slightly audible, though I would rather prefer a crisp metallic instead of the rather soft “click” sound and feeling.
There are overall 60 volume steps and while I personally would not mind if there was twice that amount (probably to be enabled through the settings), the lowest possible volume is still good to go if I want to listen to music quietly with very sensitive in-ear monitors, though I sometimes wish for an even lower listening levels if I want to listen to extremely sensitive in-ears at really low levels late in the evening, but that is just me being nitpicky and in almost all cases, the lower and upper volume range are really good to go.
The right hand side of the DAP contains three buttons for playback control (the play button also acts as power on/off button) in the upper half as well as a single micro SD card slot in the lower (the cards have to be FAT32-formatted – exFAT is unfortunately not supported). In addition, the L3 has also got 16 GB of user-accessible internal memory, which I find quite nice to have.
The lower side offers a nice selection of output sockets: a 3.5 mm single-ended headphone output, a 2.5 mm balanced headphone output, a combined line out/coaxial output socket as well as a micro USB charging, DAC and data transfer socket.
All of the buttons are by the way easily accessible and have got a nice and convenient pressure point.
I usually would not write a paragraph about the case that is longer than a sentence or two, however this one which is light blue and made of real leather is just insanely beautiful and perfectly fits to the DAP’s appearance and build quality.
Who is familiar with DIGNIS’ cases will easily notice that this one is also a DIGNIS case, but “Luxury & Precision” branded as an OEM commission from DIGNIS for L & P.
And not much surprising, this case delivers the typical DIGNIS quality with the perfect and tight second-skin-like fit, beautiful craftsmanship and nice little details like the stitching and precisely embossed logos.
Operation, User Interface:
Firmware Version 1.0.0.2:
The L3 has got a rather simple but quite well-structured UI: upon powering, on after the start screen has disappeared (which takes just very short time), one is greeted with a simple media library screen that lets you choose (from bottom to top) between “Album” view (sadly, there is no miniature cover preview, at least not with my files where I have embedded the cover directly into the file), “Artist” view (not much surprising, there is no sort function by the “Album Artist” tag, which is unfortunately a common thing for most DAPs), “All music” view and “Directory” view that lets you navigate through your music files and folders on your micro SD card as well as internal storage. What is pretty bothering though is that those files in directory view are not sorted in alphabetical order but seemingly by the date they were last edited/added, so if you are going to primarily use the folder browse mode, be prepared to use a program like “FATsorter” to get your files in the right order – for a DAP at this price point, I feel like this should not be.
Above is also an “Update media library” button that I find somewhat misplaced in music library view, as it can happen quite quickly that one accidentally touches it (it has happened quite a few times to me), so it would have been much better if it was located in the settings, especially as it really isn’t needed often at all.
Above, we have those three tiles that are present in every of the three screens and will get you directly to the library, playing screen or settings, which I find quite convenient.
There is also a status bar that lets you know whether a song is currently set to play or pause, lets you know the volume level you are at and shows a battery indicator. If you lock the screen operation and buttons (hold mode; activated by a longer press on the screen lock button), it also shows a small key lock symbol next to the battery indicator. Activating the line out, a dedicated symbol appears, too.
The settings of the L3 have quite surprised me in a positive way, as there are some smart options: starting with basic things like the “Play mode” and some basic EQ pre-sets (there is no custom EQ), the “Visualizations” setting lets you choose between showing the ID3 tags or lyrics, which might be interesting for some.
Then there are the audio output settings that let one choose to enable/disable the S/PDIF coaxial output, select DoP over S/PDIF (it is actually a coaxial output and no TOSLINK) (I don’t know of many DACs that support this though, but it is an interesting feature), change the digital filter settings (sharp and slow roll-off) and last but not least switch the output phase by 180° which is the first time that I see this feature in a digital audio player (another device that I know of that supports this feature is the ifi Audio micro iDSD DAC-Amp).
Settings like brightness, light time, a sleep timer, languages or auto shutdown are also present, but there is more: as previously mentioned, there are two user-configurable buttons on the top of the DAP, and both can be individually programmed (nothing, Play mode, Lyrics, S/PDIF (the digital coaxial output), Digital Filters, Output phase, Explorer, System settings, Now playing, return key), which is a very handy feature. But that was not all and you can lock the buttons and volume dial, select the USB mode (storage or DAC), set a USB audio delay (long or short) and choose whether the L3 should run on its own battery’s power or by the host device when using it as USB DAC.
What is left is the “Now Playing” screen that is quite basic however shows all the information one needs (album cover, resolution/bit depth, Play Mode, Artist, Track Title, Time Bar, Track Counter). Besides the virtual playback control buttons on the screen, there is no other possible interaction and I think it would be more up to date if clicking on the Play Mode indicator actually changed it instead of having to go to the settings. Not being able to use the time bar for manual fast forward/reverse is a little inconvenient, too, however using the (virtual or physical) buttons already gives you a good speed.
What is a little sad as well is the lack of gapless playback even with FLAC files (there is a small gap between seamlessly recorded/mastered tracks).
Besides the screen, one can also use the playback control buttons on the side of the player to navigate through the menus, so almost the entire DAP can actually be controlled without the touchscreen at all. And I also think that this is how the UI was originally designed, as when we have a list or are in the settings with so many options that it would require scrolling, one cannot simply use their finger to fluently swipe up and down but has to use two small virtual buttons at the bottom of the screen to go to the next “page”.
It’s not that the UI was bad or so (I actually quite like its sleek, minimally and well-structured design and especially the super responsive touchscreen/interface), but it is the little things that sum up and make up for some inconvenience (tedious scrolling through folders, folder view not alphabetically sorted, location of the media library update button, only FAT32 support, no touch swiping, almost no interaction on the “Now Playing” screen) despite the smart options in the settings. Yes, I actually quite like the design and simplicity of the UI, but there is still quite some room for improvements on the software side.
Firmware Version 1.0.0.3:
The next FW version that was released only addressed some smaller bugs and didn’t bring major re-inventions, as one can read from the firmware’s number denotation.
So while smaller bugs and things were fixed, there is still good room left for improvements in the firmware.
This is the change-log for that firmware version:
1. External artwork support
2. AAC support
3. Better detection for headphones under USB DAC
4. Fix some incompatible issues with USB DAC
5. Fix a bug with volume not reset[t]ing after using line out.
6. Partially fix shuffling. (only partially)
Firmware Version 1.0.0.4:
This is the change-log for that firmware version:
1. Improved system stability.
2. Improved single-ended sound signature.
3. Fix some VBR MP3 files problem.
4. Fix a issue where L3 would crush when locking and unlocking frequently.
5. Added PNG file type support for album artwork.
6. Added option to keep device on during charging.
7. Added support for APE files with high (compress) rate. 24 bits/192 kHz up to normal, and 24 bits/44.1 kHz up to Extra High.
What I also noticed is that the button to update the media library is now at the bottom of the library, wherefore it will be accidentally touched less often. While this is a useful improvement, I'd still prefer to see it being moved to the settings.
Battery Life:
For the battery test, I connected my cheap Superlux HD 681 headphones to the single-ended output and set the volume to 30. Then I played circa 65% CD format (16 bit/44.1 kHz) and 35% 24 bit Hi-Res FLAC files. Occasionally, I unlocked the screen and navigated through the menus.
With this test method, I was able to get pretty exactly 10 hours and 15 minutes of playback time.
Sound:
Frequency Response, Output Impedance (single-ended):
Not much surprisingly, the unloaded frequency response is perfectly linear and therefore as it should be:
Boosting difficulty, let’s measure multi-BA in-ears that require a source with as low as possible output impedance (preferably below 1 Ohm) to be driven without frequency deviation. Connecting my usual load reference for measurements, the Ultimate Ears Triple.Fi 10 that reacts quite critically when not driven by a source below 1 Ohm, this is what we get:
Using some other multi-driver BA in-ears, we get the same result that leads to the conclusion that the output impedance in single-ended mode is not very low by modern standards but also not very high either:
The calculated output impedance in single-ended mode should be somewhere around 3+ Ohms which is more or less okay however not good or as low as it could be – it is neither really bad nor exceptional but also not ideal at all for multi-driver in-ears. It could be definitely lower though for modern standards. Whether it is still okay to drive multi-driver in-ears with varying impedance response or not remains a personal decision, as everybody has their own feeling of what is still right or already wrong. For critical and stationary use with multi-driver in-ears, it would be definitely above my personal, subjective threshold because with most multi-driver in-ears, the resulting frequency deviation is definitely noticeable for me. With most dynamic driver in-ears (that usually have a ruler-flat impedance response that does not care about the output impedance) and full-sized headphones however, it is perfectly fine as those do not really care about the source’s output impedance because of their flat or high impedance response, so their frequency response is not altered by the L3. And for portable, non-critical listening, the output impedance would be almost okay for me (it is a borderline decision and for me, it neither falls into the category of being really low nor quite high although it isn’t ideal).
On the more individual side though, I think many people won’t care about the L3’s output impedance in single-ended mode much at all, as devices like the AK240 measure identically in single-ended mode with the SE846 as load (source for this is a measurement in a German audio community).
Well, at least there is no low frequency roll-off with low impedance loads like the Colorfly C4 had.
Hiss:
This is where the L3 really shines: Being a hiss-sensitive person myself and listening to music at rather low volume, a hiss-free output is important to me for more critical/concentrated listening.
The Ostry KC06A is a heck of a hiss-revealing in-ear and although it is just a dynamic driver model, it reveals hiss more easily than some of my most sensitive and hiss-revealing in-ears which are the Shure SE846 and Pai Audio MR3. It is that sensitive that it uncovers every little bit of hiss if it is present.
Stand-alone DAPs with really good hiss performance are for example the Cowon Plenue D (that I however sold for various reasons after a very short time after I bought it) and especially the iBasso DX90, the latter being that silent that one really needs a very sensitive in-ear in a very quiet room to even notice a wee bit of hiss without music playing. And what should I say, while I am hearing a micron of hiss with the DX90 and have heard a still pretty low amount of hiss with the Cowon, the L3 is (almost) completely silent – no hiss at all, which is an excellent job, even trumping my DX90 by a smidgen.
So if you are like me and very sensitive to hiss, the L3 is a dream of a DAP, just like the DX90.
Transparency, Precision, Soundstage:
Now to the very subjective part of my review. My opinion and experience regarding the sound signature of source devices and amplifiers goes like this: there is an existing audible difference between various devices, but it shouldn’t be overrated – simply because the basic character of a headphone won’t be completely changed (if the circuit follows a clean design philosophy), but sometimes rather “shaped” a little and is extremely subtle in many cases and is (in most cases) just slightly present (if even) and not huge like totally different classes.
So let’s continue with my subjective impressions and observations in single-ended mode:
Before I even measured the L3 once, I gave it a first listen with the Ultimate Ears Triple.Fi 10, an in-ear that I am often using for this. The first thing I noticed was that it had somewhat less upper end sparkle than I am normally used to with low output impedance sources. The UERM showed a slightly reduced quantity of the treble as well, the InEar StageDiver sounded a little brighter than from close-to-0-Ohm-sources and the SE846’s midrange sounded a little off. This already showed that the output impedance had to be somewhat higher than 1 Ohm. However, it was noticeable that the output impedance was still at more or less tolerable levels as the frequency response of these multi-driver in-ears was noticeably less skewed than with higher Ohm sources such as the Shanling M2, Shozy Lancea or Zorloo ZuperDAC. I am not sure if everyone would even notice these differences though.
As in my usual case when the output impedance causes some noticeable frequency deviation for me, I had to switch to dynamic driver in-ears (as well as the Etymotic ER-4S) for further listening and comparisons (DUNU Titan 5, Sennheiser IE 800, Ostry KC06A), as most of them have got a flat impedance characteristic and basically don’t really care about the output impedance at all, including the full-sized headphones I used (Audio Technica ATH-MSR7, Audeze LCD-X and Shure SRH440).
What I am hearing then is a basically very clean and neutral sound. Beginning with the in-ears first, there are good dynamics and transparency, good control, enough power for high listening levels and a clean background. The timbre over the whole frequency response is neutral and natural, however the upper end might appear slightly bright to people who were used to less hiss-free sources because of the better clarity due to the missing noise (even if it was subtly in the background). Note attack and treble are neither on the aggressive nor smooth side and seem just right.
The bass subjectively appears a little bit more on the fuller, more impactful side to me, which might be because it is very slightly less arid that some other devices’, however not slow or soft at all (we are still speaking about really small differences and I am not sure if I would be able to spot these in a truly blinded test in addition to the volume-matching I am already doing).
The soundstage appears relatively average in terms of expansion, with a well-rounded width to depth ratio. Instruments seem nicely separated from each other and nicely layered in the imaginary room.
Summarised, there is nothing bad to say about the sound at all and it conveys with a very clean and neutral yet not aggressive or sterile sound.
Moving on to the above-mentioned rather easy to drive full-sized headphones, there is still enough power for higher listening levels. The dynamic headphones basically sound like from most sources but there is a small difference with the LCD-X, that, while it sounds really good and controlled in the mids and treble, has got a slightly softer bass attack compared to sources like an iBasso DX90 or Geek Out IEM 100, although it is more arid and less soft than from sources like a MacBook Air – but again, we are talking about really subtle differences.
For more demanding headphones like a Sennheiser HD 800 or Beyerdynamic DT880 Edition 600 Ohm, the regular output will likely be too weak for people who prefer higher listening levels, so they should either look at a different DAP, external amp or use the L3’s balanced output.
Line Out, Digital Out, USB-DAC, Balanced Out:
The Line Out puts out a neutral and clean signal like most other DAPs’ Line Outs do as well. Comparing the LO signal of the L3 to most other DAPs’ LO signal, feeding the Leckerton UHA-6S.MKII, I cannot make out a reproducible difference in contrast to the (sometimes more and sometimes less present) small differences between the DAPs’ headphone outputs.
Setting the L3 to “self power supply”, activating the USB DAC and using the Apple LOD, I can use it with my iPhone. The volume is then controlled by the L3, however there is unfortunately no volume level indicator anymore.
Connecting it to my Windows 7 laptop, the drivers are automatically installed the first time, and each time I connect the L3 to it again, it is immediately recognised. Plug & Play at its finest – though, that is not entirely true: always when I connected the L3 to the PC for the first time, it was immediately recognised but did not play any sound at first. Hence, I had to disconnect and reconnect it again in order to make the USB DAC work as intended.
After rebooting the DAP, it also does not keep its DAC settings, so that is something to look into with future firmware releases.
Using a coaxial cable and enabling the digital output in the settings, one can use the L3 as transport device to connect an external DAP. Using my Leckerton UHA-6S.MKII, it worked flawlessly.
Something quite unique at this price point is the 2.5 mm Balanced output. While I am no fan of using upgrade/aftermarket cables (because of my “all stock” philosophy) and therefore have no such aftermarket cables for my in-ears (I probably should, as I assume the output impedance is lower over the Balanced output), my Audeze LCD-X arrived with an additional Balanced cable and I therefore soldered an adapter for it and tested with it first.
Like with all Balanced outputs, the L3 is able to put out more Voltage over the balanced output and can therefore drive more demanding headphones to higher volume levels.
Reducing my LCD-X’s volume to match the single-ended volume (I did close enough to a 0.28 dB difference), I noticed a slightly more arid bass response and larger soundstage compared to the single-ended output (not by a huge margin though; the difference was still rather small as there are no “big night and day” differences between various audio players). Hence, I feel like the focus in the development process was more on the Balanced instead of the single-ended output.
However, the Fidue Sirius comes with a balanced terminated cable right from the factory, so it was the one in-ear that I could also use for testing the balanced TRRS output. And what I heard with the Audeze was also what I heard in combination with the Fidue: the soundstage was somewhat more spacious as well as better rendered and the bass was a little more arid. By the way, despite the higher output power, I did not experience any hiss with the Fidue in Balanced mode.
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Comparisons:
Needless to say, the devices were metrologically volume-matched as close as possible. Because it would have been too easy to tell the DAPs apart with multi-driver in-ears because of their different output impedance, I only used dynamic in-ears with flat impedance response (Sennheiser IE 800, Ostry KC06A with treble tips, DUNU Titan 5), the Etymotic ER-4S and full-sized headphones (Audeze LCD-X, Audio Technica ATH-MSR7) for these direct comparison. For listening, I used the single-ended output because I am no fan of aftermarket cables (for regular listening above though, I used my LCD-X in balanced mode with an adapter cable).
iPod Classic 7G:
Honestly, I have no idea why I am even including this DAP in the comparison – I used to like it years ago but really don’t like it much at all anymore. Compared to the current generation of iDevices, it is just odd to use it and the lack of an “album artist” tag sort function like it was introduced with newer iPod and iDevice generations is just annoying for albums like “Yello – Touch Yello” that feature guest artists. Along with the missing library view, I don’t like to use it anymore.
Not long ago, I installed RockBox on it. While it gives me all I want UI- and database-wise, the operation is a little bit quirky and it is not running stably – maybe I should install a more recent build. Speaking about sound quality, despite not reaching my personal 1 Ohm output impedance requirement for serious listening with multi-driver in-ears, I find it to lack transparency and sound outdated. Long story short, it has always been a transport DAP for me and just served to feed an external amplifier over the Line Out. For this comparison though, I used the iPod’s headphone output jack.
Build-wise, I prefer the L3 by quite a bit. While I prefer the iPod’s scrolling menus, the overall UI speed is higher on the Luxury & Precision and more responsive.
Sound-wise, the L3 has no hiss whereas there is some audible hiss with the iPod and DUNU Titan 5 and Ostry KC06A (none with the IE 800 though).
Transparency-wise, the L3 is the winner as well compared to the somewhat dull sounding Classic 7G. The L & P’s soundstage seems better layered, too.
FiiO X3 (first generation):
On the sound and design side, the X3 really does a lot right and offers really good value for the money. However, my gripe with it is the operation/navigation: the button layout is a little odd and navigating through the menus is somewhat cumbersome with the last and final firmware update.
The L3 has got the superior button layout and is easier to operate and navigate, however the FiiO has got exFAT support and sorts the folders in directory view correctly whereas the Luxury & Precision does not (at least not with workarounds). The X3 has got a really low output impedance whereas the L3’s is higher but offers a balanced output.
Hiss-wise, the L3 is quiet whereas the X3 has some moderate hiss with rather sensitive in-ears.
The L3 appears to have a slight bit more clarity with sensitive in-ears because of the absence of hiss, with similar bass speed and a similar soundstage expansion.
iBasso DX80:
The DX80 is a heck of a DAP with its very powerful output, two micro SD card slots, two different digital outputs, touchscreen and really low output impedance. And I have to say that iBasso has done an excellent job regarding the user interface – the only thing it would lack for perfection would be a search function and sorting by the album artist tag. A negative side of the DAC chip implementation and high power output however are a quite high noise floor and occasionally appearing low frequency “thump” when pressing play/pause or changing tracks.
Regarding visual appearance, I somewhat prefer the L3’s silver aluminium looks, along with its metal buttons in contrast to the DX80’s plastic side planks.
UI- and operation-wise though, the DX80 does a much better job for me, with the better navigation and more intuitive operation.
While both have got a really nice and large touchscreen, the DX80’s has got the better resolution.
The iBasso has got the more fine-grained volume control and more powerful output.
Both have the same DAC chips, as well as fully balanced internal architecture however the DX80 does not have a balanced output.
With sensitive in-ears like the KC06A and Titan 5, the DX80 shows quite noticeable hiss for me. With less sensitive in-ears like the IE 800 however, there is just an extremely faint bit of hiss left.
Sound-wise, the iBasso is somewhat warmer and smoother, more organic sounding. Nonetheless, it has got the somewhat higher transparency yet having less upper end clarity because of the noise floor. The DX80’s soundstage seems to be a bit more spacious and the bass attack is a little faster as well.
It is not easy to say which one I personally prefer more sound-wise with sensitive in-ears – the DX80 has got a really low output impedance but is hissy and the L3 alters the frequency response of multi-driver in-ears because of its output impedance but is hiss-free.
On the UI side though, I would go all the way for the DX80.
Shanling M2:
I was sceptical about the operation and UI at first but the M2 turned out to be a DAP with very intuitive and easy operation for me. Where it could be definitely improved for me is the headphone output for sensitive multi-driver in-ears, as it is quite hissy and has got a rather high output impedance. While it delivers a really powerful output, I personally find it much better suited as transport DAP over the Line Out or digital output. For this comparison however, I will of course use the headphone output for listening.
While the M2 is beautifully made and I like its design a lot, the L3 takes it even a step further and feels more luxurious and solid, also having the larger and more beautiful (yet less resolving) screen.
Operation- and UI-wise, I surprisingly have to admit to prefer the Shanling as it seems smoother and more intuitive, and is easier to navigate.
With the DUNU and Ostry, it is quite easy to tell both apart (audible hiss with M2). With the IE 800 it becomes more difficult and there is just very faint hiss with the M2.
Despite being hissy (hiss usually leads to a somewhat smoother perception), I personally find the M2 to have a slightly more aggressive attack in the treble while still sounding neutral.
Soundstage-wise, I perceive the M2 as being more spacious while the L3 has got the somewhat higher transparency yet minimally slower bass attack. Again, we are definitely not talking about night and day difference.
UI- and operation-wise, I would pick the M2 but the L3 would probably be my choice when it is about directly driving portable headphones and dynamic in-ears (slightly more transparency, no hiss, lower yet not perfect either output impedance).
iBasso DX90:
While the DX90’s UI is rather simple, I absolutely love it for its qualities as a standalone-DAP: its (internally also fully balanced architecture however without balanced output) sound output is very clean, transparent and crisp, hiss-free and the headphone output has got a very low output impedance, along with a very fine-grained volume control. The only thing it could benefit from is a little more spatial depth compared to its soundstage’s width.
Build-wise, the Luxury & Precision looks and feels more luxurious.
The L3 has got the larger and slightly better resolving touchscreen. Navigating through lists is however easier with the DX90 because of its better scrolling and correct alphabetical sorting. What the L3 however does better, UI-wise, is a track counter on the “now playing” screen that the iBasso unfortunately lacks.
The DX90 has got the more fine-grained volume control.
Moving to the sound side, both are not far apart in terms of subjectively perceived “timbre” but the DX90 has got the slightly more aggressive note attack in the treble, giving it that typical “SABRE-glare” and making it appear slightly leaner.
Both DAPs are almost equally perfect when it is about hiss/noise performance.
To my ears, the DX90 has got the somewhat quicker bass attack whereas the L3 appears a little fuller in the bass due to the slightly less arid attack. In terms of transparency, I see the DX90 as being slightly ahead.
Moving to the soundstage, I perceive the DX90’s as being wider while having less depth and the L3’s as being more rounded with less width than the DX90 but a more circular depth to width ration.
Again, in the end, using dynamic in-ears and headphones, the difference is quite small, objectively speaking.
Conclusion:
The Luxury & Precision L3 has got pretty good value and is strong on the technical side, packed with many features that are rather rarely seen at this price point. I don’t know yet how the balanced output performs with other in-ears than the Fidue Sirius, but I honestly think that the single-ended output could be a little better (by mainly having a somewhat lower output impedance) because with its power output, it was quite obviously designed for portable in-ears and headphones in mind. With my LCD-X and the Fidue though, I think it is rather clear that this DAP was designed with the balanced output as main goal with the single-ended output just being there as extra, as the SE output is good but the Balanced Output is even better.
My main criticism however has to do with the UI (actually rather the software), as there is nothing bad to say about the sound (no hiss, clean output, no colouration) except for a somewhat higher than low output impedance: while the UI/software is incredibly responsive and fast, it could really benefit from a somewhat better layout (media scan button) and having the typical and intuitive “smart- and iPhone” behaviour in lists and the playing screen would be some sort of great comfort plus, too, along with having exFAT support and sorting folders in directory view in correct alphabetical order.
So while the L3 definitely delivers “Luxury” in terms of design, build quality, features (fully symmetrical/balanced internal signal path, balanced output next to the single-ended, coaxial output, touchscreen, USB DAC, native DSD support, 16 GB of internal memory, user-configurable buttons), noise floor performance and overall value for the money, it lacks some “Precision” in terms of UI/operation/software, micro SD card format support and would benefit from a somewhat lower output impedance in single-ended mode for being perfect to use with critical multi-driver in-ears.
It’s the little things that (in my opinion) still need some improvement – some small improvements on the software side (moving the “update library” button into the settings, add a “real” list scroll mechanism, sort the folders in folder view alphabetically, exFAT support), and this would be a good sounding DAP with balanced output, many features and a very beautiful and valuable build quality.
It is really nice as it is now but in my opinion needs some final touch on the software side to make it shine.
Who can however get along with the software limitations and is mainly using headphones and in-ears with balanced cable termination will very likely enjoy the L3 as its balanced output does deliver really good sound quality for a reasonable price, given all the features.
All in all, I come to a final rating of 3.5 out of 5 possible stars.
Details of my final rating/conclusion:
- 0.3 stars for the output impedance that could be a bit lower in single-ended mode
- 0.25 stars for no “album artist” sort function and other little gripes (many DAPs unfortunately lack this one, but having a good folder structure is an even better workaround)
- 0.3 stars for a yet somewhat unfinished seeming software and no alphabetical sorting in folder browse view plus lacking gapless playback
- 0.3 stars for a somewhat unrefined operation (cannot scroll through lists with fingers but need to use virtual buttons to scroll through “pages”)
- 0.2 stars for only FAT32-formatted micro SD card support
- 0.15 stars for the very slightly soft bass in single-ended mode
