Any opinions on Matrix mini-i pro 3 vs. Lumin d2?

I bought the Matrix Mini-i 3 Pro for $749 2 weeks ago. I did a side-by-side comparison with my Benchmark DAC3B on the same system, both Delta-Sigma DACs. It was very close though I thought the DAC3B was still a little bit better. I do not remember exactly the details. I was just happy that the Matrix was close to the DAC3B in sound.

I used a microRendu to connect with a USB-C to USB-B wire on the Matrix. The same microRendu was connected to the DAC3B with USB-B wire. Just generic USB cables were used.

In terms of features the Matrix is amazing, including the GUI. I am still waiting for ROON READY to be completed. I spoke with a rep from Matrix on this 2 days ago and they have submitted their latest fixes to ROON. So hopefully it will be soon. In the meantime I am connecting to my ROON Server using the Apple AirPlay2 ROON endpoint and my iPhone. That sounds great.

It also has WiFi (not tested yet) and is small enough to easily move to another room. I am now using it for headphones only with a Topping A90 headphone amp. A great second system for the bedroom.

I would be willing to bet that the Matrix is better engineered than a Lumin.
https://audiophilestyle.com/forums/topic/60415-melco-s100-ethernet-switch-measurements/?do=findComme...

BTW The new Jotunheim looks like the best value AND SQ as a headphone amp.

I am actually not after a headphone amp tbh. It would be nice if it would have a headphone output.
My system consists of Yamaha a-s 2100, wxad-10 and a pair of Dali Rubicon 2  speakers.
I just purchased Sennheiser hd 280 pro. I am pretty impressed I must say. And this experience gives me the idea of getting different headphones since they r all different universes (soundwise). 
My priority is to color my system a bit towards the warmer side of the spectrum. I feel that it is so neutral sounding that it is too analytical rather than enjoyable. And my weakest link is my streamer wxad-10.
Teac nt-505 is on my list as well.

The Matrix Mini-i 3 Pro will not make you happy if you want a warmish DAC, it is neutral. I am not clear on your headphone amp comment but the Matrix does have a headphone output. I just use a dedicated Topping A90 headphone amp in conjunction with the Matrix because the headphone amp in the Topping is better.

I have not heard the Lumin D2 but from the posts I have read on it I believe it was described as being warm.

Some warm DACs that I have read about but I do not like warm DACs so these are not my preference. Lot of people love these DACs though.

- PS Audio Direct Stream
- Audio Mirror Tubador
- Sonnet (sp?)
- Denafrips have some low cost models

I am curious how the Matrix sounds compared to the Pro-Ject s2 mqa dac. I’m debating adding a Pro - Stream box to add to my s2!vs just getting the Matrix which has everything built in. The Matrix should be Roon certified soon.