Just got back from Charlotte CanFEST (headfi meet). Had a chance to put an SLA HPA directly against my HPA LFP-V. Same source (Macbook via USB), same USB cable (stock RWA), same headphones (Audeze lcd2 planer phone [$1,000]) with ALO recable (price unknown).
For reference, I’m more of a 2ch guy than headphones, but the meets are fun. Also for reference, I currently own the following DACs in order of preference:
HPA LFP-V, fixed outputs - Amperex 7308
Wavelength Cosecant V3 Async USB – a few NOS tubes - Numerator 24/96 DAC Module
Isabellina (in SLA Isabella) - Amperex 7308s
I used Diana Krall’s Live In Paris, I've Got You Under My Skin. I know this cut inside and out and find it great for evaluating equipment. Starts with clarinet and flute, then layers in percussion, bass, strings, vocals, piano, etc. Good sense of hall ambience.
What I Heard
Bear in mind, this is a fairly brief listen in less than ideal environment. But two things jumped out:
The flute and clarinet were significantly more organic, with greater dimension and just plain old more realistic overtones / timbre. The room got larger, especially in terms of bass, and the bass was more natural with the LFP-V.
This was not like comparing two $500 ICs where I usually need to A/B a few times to begin to figure out which is better and why (...and even then I sometimes scratch my head

). The delta was along the lines of what I experienced when I first added the Isabella as a front end to my Signature 30.2.
Now I can’t wait to get my 30.2 upgraded and hear it all on the 2 channel rig.