I'm obviously not a professional reviewer of audio equipment but I'll give you just a few of my initial thoughts on the Modi 3E. Synergy of components in a system is important. My headphone setup is an Audiolab 6000CDT transport and an Asgard 3 amp. Only two pair of headphones, the Focal Clear Pro and Avantone Planars. I also own a Modius and Modi 3+, I've owned a Bifrost multibit and Bifrost 4490. The only Sabre DAC that I've owned is the Topping D50s. The Modi multibit has been a long time favorite and my satisfaction with it has kept me from buying a Bifrost 2, although I'm sure it would be a nice upgrade. I've always thought that listening to the Modi 3+ and Modius is like sitting several rows from the stage and the Modi multibit put me on the stage. This is the presentation that the 3E gives me. I need to do more listening to the 3E but so far I'm hearing more detail with the 3E than the Modi multibit. Just my initial impressions out of the box. No listening fatigue at all. So far I'm enjoying the 3E and believe it's a viable replacement for the Modi multibit if you don't want to wait until December for one. Once again, my initial impressions of the DAC straight out of the box.