Having heard several more headphones/amps/speakers/etc. since then I still find the W2002 to have a slow response and insufficient bass, even when paired with fine amplifiers like the modded Sugden Headmaster, EAR HP4 and even AT's own DHA3000 (among others). The L3000 still retains the AT house sound (of which I'm not the biggest fan) but it certainly is a great headphone and definitely resides in the land of the K1000, SR-007, HP-1000, etc. While I don't think it's in the same tier as the R10 or HE90, it definitely is the best AT headphone, and IMO, one of the better dynamic cans. The L3000 sounds like an improved W2002 (no sloth ness to speak of whatsoever) with a tonality slightly shifted downward - one really hears the difference when comparing the 2 side by side. What the L3000 lacks is evident after listening to the R10 and HE90 (and the K1000 to a lesser extent, though that particular headphone demonstrates too many other flaws to be considered in the same level IMO) is the intangible and hard-to-describe characteristic of "wow this is something special beyond mere headphones." That is something only those 2 cans have managed to impress upon me - the K1000, L3000, SR-007, HP-1000, Qualia and HD650 are all excellent headphones more or less and all offer a unique perspective and signature; however they all lack that magical attribute reserved for products that transcend their application. The R10 and the HE90 (especially the HE90 – that headphone truly is something amazing, and I wish it weren’t as unholy as it is – and no: I will never stop gushing about the HE90’s wondrously life-altering goodness) achieve this and it's marvelous. The L3000 doesn't but it sure smells good, and the W2002 is yet a rung lower but it's the purdiest 'phone around.
An updated list of the AT cans I've heard in order of preference:
L3000
W11JPN
W100
W2002
A1000
A100Ti
A900
A700
A500
W1000
EM9
EM7
EW9