Source side setups, for KA3 and others for comparison:

• Samsung S20 FE + KA3 / Apple USB-C dongle / Stouchi dongle (cheap dongle from Amazon)
• iPad Pro 12.9" 2018 + KA3 / Apple USB-C dongle / Stouchi dongle
• PC + SMSL SU-8S + Drop THX AAA One
• iPhone 7 Plus + Apple Lightning dongle

Headphones/IEMs:

• Tin HiFi T3 Plus, Hifiman Sundara, Sennheiser HD560S, Audio Technica ATH-A700

Music Source: MP3 ripped from CD (44.1 kHz, 160-230 kbps)

Music Player:
Android: Hiby Music App in direct USB mode, because Apple USB-C dongle has low volume in Android USB output. When compared to Apple USB-C, I used 48 kHz sampling rate, as that is max Apple dongle supports. When compared to my desktop setup, I used 192 kHz.
iOS: Apple Music
PC: iTunes

KA3 settings: Low impedance mode, Low gain, Sharp Roll-Off Filter, Single-ended. I cannot hear any differences in the various filters. I chose Sharp Roll-Off Filter as that is the default. Plus, on my desktop DAC (SMSL SU-8S), I'm using same or similar Linear phase filter.

KA3:

• Power: I have no issue on power, even with low gain and using single-ended connection
  • On Samsung S20FE, at 40% volume, I can drive to loud volume on Sundara. I typically use around 25% volume. HD560S has 120 ohm impedance, which is highest impedance headphones I have, but HD560S is quite sensitive. Also no issue driving HD560S. And definitely no issue with Tin HiFi T3 Plus. (Note: This is using Hiby music app using USB direct mode, which is louder than Android's built-in USB output.)
  • On iPad, also no problem with power on the same headphones/IEMs.
• Tonality: It is well balanced. Not much change to tonality. Some enhancements to mid presence and treble.
• Bass: Good bass. I don't hear much difference in the bass using KA3 vs other DAC/Amp.
• Mid: Vocals is more forward and has more presence than other DAC/Amps.
• Treble: Some treble emphasis. It is open, airy, and sparkly. And this adds to the soundstage openness. I don't hear any sibilance. (See note below on pairing).

Pairing:
I often hear about pairing, but I didn't believe in pairing previously, because I never experienced any positive or negative pairing. Until I listened to Audio Technica ATH-A700 with KA3.

ATH-A700 is V-shaped. It has boosted bass. Vocal is thin and recessed. Treble is not really noticeable and not bright. When A700 is paired with KA3, it was not pleasant. Vocals are piercing and thin. Cymbals sound bright, metallic, harsh, and very abrasive. I couldn't believe it. I had to try it multiple times with other sources and swapping headphones to make sure there is no issue with either KA3 or ATH-A700.

There are some online reviewers that disliked KA3. If I only used A700, I would agree. There is definitely poor pairing in this case. I suspect potentially same issue on those negative KA3 reviews.

On my other headphones (Sundara and HD560S), KA3 sounds very good. Both are neutral headphones. HD560S is a tad bright. KA3 didn't change the tonality. Good bass, some vocal presence, and open/airy/sparkly treble. Very pleasing.

My main purpose of getting KA3 is to use it with IEM. My Tin HiFi T3 Plus is also v-shaped. Unlike A700, I have no issue with T3 Plus with KA3. In fact, I find that KA3 actually elevates T3 Plus. KA3 strength is where T3 Plus is weak. This IEM is a bit lacking in mids, due to its v-shape. And soundstage is just passable. KA3 adds to the vocal presence and make vocals feel more forward; plus bring out a bit more open soundstage.

Comparison with my other DAC/Amp:

SMSL SU-8S + Drop THX AAA One: This desktop setup is very open and airy, even more so than KA3. Due to the openness, sometimes I think vocals seems a bit more recess than KA3. But after more A/B I cannot say for sure. Most of time, I like the desktop setup more because it sounds a tad more dynamic and sparkly with the openness. Then there are other times I prefer the KA3 because it feels a bit more intimate with more vocal presence. I'm quite pleased with KA3 value and performance. At $75, it is very close to the desktop setup that cost $300.

If I have to choose, I still have to go with desktop setup. At 80-90% of my normally listening volume, desktop already sound rich and full. On KA3, when volume is low, it does not sound full. I need to crank up close to 100% of my listening volume to feel the music. So the enjoyable listening range is more limited on KA3. I'm not sure if this is due to the amp, power, or the source (PC vs phone).

Apple USB-C and Lightning dongle: No comparison. Apple dongles sound thin; treble lacking. KA3 vocals sound rich and full in comparison; treble is open and sparkly. The differences are significant. I know Apple dongle is cheap ($10). But it sounds like it is $10.

Conclusion:
KA3 is great value at $75. With my limited setup, KA3 compares very well between desktop setup to KA3. Then KA3 blows the $10 Apple dongles away in sound quality. In a vacuum (by itself), KA3 sounds great.

Deciding factor is to compare KA3 versus other similarly priced dongles. Unfortunately, there are not many KA3 reviews out there; not to even mention reviews that compare to other dongles. This thread probably has the most comprehensive comparisons on KA3.

If we just look at other dongles that utilize the same DAC chip ES9038Q2M, KA3 is a good value at $75 and cheaper than others:

• Hidizs S9 Pro (same DAC chip ES9038Q2M, more power, but also pricier at $110-120)
• E1DA 9038D (same DAC chip ES9038Q2M, was $100, but sold out and not readily available at present)
• Shanling UA2 (same DAC chip ES9038Q2M, $85)
• Reiyin DA-Plus (same DAC chip ES9038Q2M, $77 Aliexpress)

Plus, would be interesting to see comparison versus other dongles with different DAC chip, in the similar price range:

• iBasso DC05 (dual ES9219C chip, $70)
• HiBy FC4 (ES9218 chip, $70)
• Hidizs S3 Pro (ES9281C chip, $70)
• Tempotec Sonata HD V (dual ES9219 chip, $50-$60)
• Tempotec Sonata HD III (ES92198 chip, $50)
• TempoTec Sonata E44 (dual CS43131 from Cirrus Logic, $90)

I have owned ATH-A700 since 2004. That was before this model (or other Audio Technica) was readily available in US. I bought it in Japan on business trip, at Yodobashi Camera electronics store. The store had 50-60 headphones on demo. Unlike US stores, these units were all working and was hooked up to the same music. I tried many of the headphones in same price range, around $150 USD. Unfortunately, it was playing jazz, which was biased toward this headphone's sound profile. And as result, ATH-A700 was best sounding headphone in the store, for its price. When I brought it home and listen to music I like (Alternative, Rock, Pop), I found out the deficiencies.

ATH-A700 has very strong highs. At first listen, this headphone is bright with music instruments that stands outs. Then the second emphasis is bass. Although not a bass-head headphone, it has decent bass. However, the mid is completely lacking.

I say this headphone is very polarizing, because it is highly dependent on the music. For music where vocals are poor and not the highlight of the music (which is most alternative, rock, and pop music), this headphone can perform well. But once I listen to music with strong vocal emphasis (Adele, Amy Winehouse, Lauren Daigle, Alicia Keys, Sam Smith), ATH-A700 is completely lacking in the vocals and sounds awful. Singers sound like they are whispering, veiled, or singing behind a wall.

Among all my headphones, ATH-A700 has the best sound stage. I can hear the depth and the width in the room when listening to the right music with good recording. I suspect the V-shaped sound profile adds to the soundstage.

In past 20 years, I have tried many headphones. I understand the sound profiles better now. I definitely understand what I like and do not like. Previously, headphones that were V-shaped always got my attention. Because at 1st listen, those stood out more. But now, I realized that those V-shaped headphones are really lacking for certain music and not well rounded. That is ATH-A700. With certain music and first listen, it really pops. But as I listen to broader range of music, ATH-A700 deficiencies show up.

I now use Hifiman Deva as my main headphone. I have not used ATH-A700 for years. Just recently, my kid wanted a headphone for gaming, so I took out the ATH-A700. One look, the kid is not interested because is usual look and size.

Ok. So I tried it for gaming. It is actually quite decent for gaming. The emphasis in highs and lows helps in hearing footsteps in PUBG (first person shooter game battle royale game). The soundstage in terms of depth is very good on this headphone, so that is huge plus. For directionality, I just used this YouTube video. Close my eyes. And ATH-A700 is the best headphone I have to differentiate the direction, though none of my headphones are for gaming:



The headphone is large, but super comfortable. It has medium clamping force (which I don't even notice); enough to keep the headphones on my head. It is just right for me. In comparison, Hifiman Deva has low clamping force, but it also tend to slide forward or backward.

The plastic frame does creak as I move around. If you move around a lot with this headphone, that can be a problem.

Polyurethane covering on the ear pads lasted maybe 10 years. Then it just flaked off and left black specks everywhere, including my ears and face. I was able to buy a velour replacement earpads from Amazon.

A bit late to the game. I picked up Samsung Galaxy Buds+ for $65 during pre-Black Friday sale at Walmart.

Setup: Connected to Samsung Galaxy S20 FE.

Sound

In general, the music sounds dynamic and enjoyable. I find the sound profile slightly v-shaped; it is not extreme and only slightly. I say that as I find the mid to be the weakest part of the profile. When listening to music with vocals, the thin vocals stand out. Other than weak vocals, the sound profile is pretty good. We are talking about mid- to low-end earphone here, so no comparison vs quality headphones.

There is slight sibilance sometimes with cymbals and higher frequency sounds.

In comparison, Apple Airpods Pro has very different sound signature. Airpods Pro has much better mid-tone, so vocals sound better. But Airpods Pro sound feels crowded and hard to hear details. In comparison, Buds+ feels more open and can hear more details.

Buds+ sound is similar to Airpods (v1). Obviously they are not the same, but just similar. I give the vote to Buds+ over Airpods as the music sounds more enjoyable.

Comfort

Bud+ comes with 3 interchangeable wings and 3 tips. Using the medium wings, outer part of the earphone actually fit very well around my ears.

However, I find the tip that goes in the ear canal to be less comfortable than other earphones. Just looking at the silicone tips, Bud+ tips appear smaller. That threw me off initially, thinking that I might need a larger tip. After trial and error, I realized that Bud+ has larger and thicker physical earphone driver stem, copared to Apple Airpods Pro and Shure SE420. Other earphones with smaller driver stem and thicker silicon or foam tip provides more cushion and padding. Buds+ thin tip does not offer much padding. As result Buds+ is not as comfortable.

With the smallest tips, the earphones feel a bit lose. As I grin or yawn (stretch my checks), I can feel the earphone move. With the medium tips, the earphone put pressure on my ear canals. It is not extreme and not a deal breaker. Just compared to other earphones, Buds+ are not as comfortable.

Ambient Mode

Feature is there. It is barely noticeable between on vs off. Yes, I can hear the ambient sound louder, but it is not clear and hard to understand what others are saying. In comparison, Airpods Pro ambient mode works much better. I don't even bother with this feature, and just take off the earphones.

Interface

The interface is pretty good. I prefer not to have swipe touch feature with earphones, as there can be potential error with such small touch surface. No issue on Bud+, as it only uses touch and not swipe.

• 1 touch for play/pause
• 2 touches for next track
• 3 touches for previous track
• Touch and hold (for each earphone) can be programmed in Wearable app for Bixby, Ambient Sound, Volume Up/Down, Spotify, etc.

In-ear detection feature needs more work. Need to take both earphones out to pause the music. In comparison, Apple will pause with just 1 earphone out. I like Apple's implementation better. Because Bud+ ambient mod is not useful, I have to take both earphones out or manually pause, when talking to someone.

And when I put Buds+ back into my ears, device will not auto play; I have to touch the earbuds or press play on device to start playing. Apple will start playing once earphones are back in the ear.

Summary

I would not consider getting this at MSRP. Great value for $65.