I had Benchmark DAC1 for many years. I replaced it with DAC3 HGC that I have for more than 2 years. It sounds fuller and cleaner, at the same time. It has better treble extension while harshness is gone. It also has better bass extension. By "fuller" sound I mean lower midrange, that sounded a little thin with DAC1. HGC version comes with very nice and responsive remote. With "L" version you have to pay $100 extra. DAC3 L costs $2k with remote and $100 less without. I use DAC3 HGC with Benchmark AHB2 power amp and the sound is wonderful.
