It is the best out there. I did not compare it to 380, but, it replaced my KRC-HR (which is the best Krell pre-amp). The differences were substantial. As Hillyau mentions, you need to upgrade the power cord (to the best you can afford). Also the IC's need to be the best. I did not see any improvement with power conditioners, so I'm not using them.
How does the Levinson 32 preamp sound?
I would like some opinions/feedback about the Levinson Reference #32 preamp. How does it sound compared to the #380s? How does it sound vs. the best regarded preamps out there? I've read a few reviews, but I would like some other opinions. It would be replacing my #380s in an all Levinson/Revel Salon system.