OK, I did a little A-B shootout between the L30 and the Schiit Heresy and long story short, in all but one catagory, I much prefered the sound of the L30 over the Heresy.
The only catagory that the Heresy came out on top for me was the size of it's soundstage. The L30 had a more compact soundstage when directly compared to the Heresy.
But with everything else, the L30 was definitely my favorite of the two. It simply allowed more of the natural resolution of the music to come through, and it didn't get 'shouty' as the music became more dynamic and complex. It kept everything well under control, whereas the Heresy would start to sound more 'in yer face' as the music got more complex and/or dynamically compressed. Bass response was pretty much a draw between the two. Of all the under-$150 amps I've owned so far (Liquid Spark, Magni 3+, Magni Heresy, L30), I'd have to say the L30 is my favorite of the bunch. For a $140 amp, the L30's did surprisingly little wrong and got quite a bit right. I was really impressed by it!
Other bonuses - it has it's power switch on the front (what a concept!), it has 3 gain-level settings (I thought the High setting sounded the best), and it has a nice smooth-feeling volume knob.
Possible issues - the shiny plastic used on it's faceplate and volume knob are just
waiting to get scratched up, it runs pretty warm (so probably not a good idea to stack anything on top of it).
Overall, the L30 definitely gets a thumbs-up from me. It's a great little amp, and perfect for anyone looking to get some really good SQ from a compact amp that won't take up much space on their desk.