I have a BDA-3 now, but I was just trying similar comparisons to what vklyushnikov described.
I don't know how the actual USB implementation differs between the BDA-2 and BDA-3, but the new USB interface seems to work very well.
With a Mac Mini source, I compared direct USB to an April Music Stello U3 using AES/EBU connection. The U3 was noticeably superior to USB on the BDA-2. With the BDA-3, they sounded very close. However, the AES/EBU connection allows upsampling while the USB does not. In some cases, the upsampling was a bit smoother sound.