Perhaps I should have phrased it as "which some reviewers have felt the differences don't justify an upgrade to the LCDi3"?
The problem with i3 vs i20 comes down to not only the difference in sound quality, but also shape of soundstage and tonality.
- If you want the most clean and dynamic sound, then i3 takes the lead. The sound is smoother and more polished than i10 and i20, more refined in objective terms.
- If you are chasing after the biggest and deepest soundstage, this is a mixed bag. i20 are wider (L-R axis) and in some music can appear as bigger in that area. i3 on the other hand are more 3D and have more spacious front-back axis, which gives them more sense of space even if their L-R axis is slightly shorter than in i20.
- If you are looking for the most bright and upfront tonality, then i20 takes the lead as the fastest (due to brighter highs), more aggressive (super-low bass), agile.
Personal preferences will be the final judge here, but there are areas where i20 excels, and there are many where i3 excels. i3 are not doing everything better everytime over i20, hence my conclusion about not being full upgrade, but still upgrade, if you accept tonal differences.
I've had the same dillemma with LCD-2F vs LCD-3F back in the day. LCD-3 were clearly the winner in sound quality, soundstage, bass. LCD-2F were more even, more natural, not as warm and without annoying 6-8 kHz dip. The same problem is with LCD-i3, and with the same dip in that area and that is the reason why many people claim they sound wrong without DSP/EQ (including myself). At the moment, I have both i10 and i20 at the same time (working on another review) and surprisingly, there are often times when I am using iSine 10 instead of i20. Worse sound quality, but again this smoother transition from mids to highs and more coherency gives me more natural and pleasing sound, while i20 can sound with more nasal highs in direct comparison. If you take i10, i20 and i3, there will be much more similarities between i10 and i3, which leaves i20 as the most specific and standing out of those three. This is the reason why I do not share the view that i3 is a direct replacement for i20. For i10 - more likely.
Fun fact: from i10, i20 and i3, I like the i10 on standard jack 3,5 mm the most, no DSP, no EQ, just normal usage as any other headphone I own. I didn't made FR for them yet, so because of that I am expecting better response in 4-6k region. I prefer "listening first, measure later" policy to avoid biasing myself unnecessairly.
Do you think the differences justify the higher price for the LCDi3?
Versus i20? Probably yes. As I have stated in my own review, we have to take into consideration additional accessories, which were not present in i20 even in the last manufacturing days. On top of that, there is better outer shell of each headphone (magnesium vs plastic), more holography and higher quality of sound overall. That is the reason why I feel the price tag is quite justified, but that is just my personal opinion. Although I hope it helps.