Only a few hours in now so way too soon but here are some first impressions on the 360 vs. Ref 3 before they fade away. The Ref 3 shows its strengths in timbre, bass and coherence. Vocals and instruments are what they actually sound like. It’s convincing. The 360 lacks refinement in that area (so far).
The Ref 3 low bass is tight and articulate. I use Led Zeppelin’s Celebration Day "Since I’ve Been Loving You" for well recorded low bass. The 360’s bass is big, fat and one note-ish on that same track. I’m ok with that. I’ve never met a 6922 (family) tube that didn’t get a LOT leaner and meaner by about 80 hours.
While the Ref 3 adds a warm tone to the mids that can be pleasant, it muddles low range female vocals. The 360 has an illuminated midrange. I’m listening to Peter, Paul and Mary’s live "500 miles" at the moment and she’s very clear and sweet. That illumination also allows the 360 to articulate at a much lower volume. With the Ref 3 I’m constantly turning up the volume to hear vocals or instruments that homogenize into the background or don’t carry the weight that they should, as if they were improperly mixed.
The 360 betters the Ref 3 in inner detail, depth, articulation, dynamics, and speed. The notes can start and stop so quickly that, at times, I’m dumbfounded. Music is driven from within as if it had a life of its own and it’s intoxicating. The Ref 3 is great for chamber music, The 360 rocks!