Hi John,
Yes it is indeed the exact same unit that you and I both previously heard on our respective systems

Looks like we remain pretty much aligned on our perspectives.
As requested, I managed to grab some time while the household was waking this morning, to get down some further thoughts on the DL-S1.
These are a bit of a mixture referring to the notes I took when first hearing it and my more recent exposure.
Please note that these observations are made using it in conjunction with a Linn Sondek & Ittok arm.
My initial impressions were drawn after spending a few weeks with an AT OC9 MLII.
The DL-S1 is quite a different proposition and in many respects not typical of many of the LOMC's that I've experienced.
The first thing that struck me was of a fuller overall sound without that slight top end lift I've typically come to expect. In fact in this respect it is also notably different from it's DL-304 brother.
I actually found the DL-304 quite close to the OC9, slightly less prominent in the top end but still a relatively bright cart, both being highly articulate and detailed.
I found that the DL-S1 keeps a pretty even keel all the way through the frequencies, but it has that lovely agility of the better MC's – Very clean & dynamic with no flabby edges.
A slightly more fullsome lower end presentation, more akin to Grado's, possibly not quite as "fat" but good and strong. The DL-S1 is not entirely dissimilar to the Grado Reference Sonata 1 that BaMorin recently leant me, a nicely filled out lower end providing extra body to vocals and instrumentation. The RS1 does provide an added dose of lower order "warmth" and it would be a difficult call to make between these two carts and really down to personal preferences.
As John's quote from my website summary states, the DL-S1 really does dig into the detail, for example I can clearly hear the plucked double bass strings vibrating, not just a simple bass tone and along similar lines, there's also real timbre and feel to piano notes.
There's no added shrillness to female vocal which I have witnessed to varying degrees on certain recordings with some other LOMC's. Vocals across the board come across nice and natural without any hint of sibilance.
Overall it has a similar tonal character to a DV 20XL, but I'd take the DL-S1 over the DV, it just seems to offer that next level of detail and openess with a slightly more fulsome overall delivery.
Onward listening to a broad spectrum of music really had me appreciating the DL-S1.
Joe Cocker's "Unchain Your Heart" sounded "Top Draw", digging out some subtleties in both the expressive vocal and instrumentation that I hadn't recalled hearing before.
In fact the more time I spent with the DL-S1 the more I appreciated what it does.
Myself and my good lady listened together to a few tracks off a Talking Heads album and just let it soak in - Pretty much the best I'd ever heard this album sound. Everything was taut, controlled and punchy yet with a more fulsome sound than I am used to with LOMC's and without any lift in the top end. Very Nice!
Yep! an excellent cartridge – It's a mighty close call between this and my hither to fav LOMC the Audio Technical 0C9 ML II.
So which of these to LOMC's do I prefer?
Well, first thing to say is that we're getting firmly into system matching and personal tastes here.
My principal preference is for a really taut, punchy, dynamic and articulate presentation and I really don't get on with anything remotely dull and lifeless.
The OC9 delivers the preferred elements 100% of the time but, it's livelier top end can be a little tiresome on brighter recordings. Here the DL-S1 really scores, the top end being held in perfect control at all times, never dominating.
But a contra position can be found with slightly duller recordings; here I love the added vitality that the OC9 provides.
For me though, that more fulsome overall character of the DL-S1 tips the nod its way.
There you go, this is pretty much where I'm at with this truly excellent cartridge and looking forward to giving it a thorough work out over the Festive period.
Cheers
Dave