McIntosh Tube Pre vrs Audio Research

I had a few McIntosh solid state pre amps before I decided to try tube. I have had a number of McIntosh amps and currently an MC402 for 2 channel and MC205 for HT. I looked at the C2300 and really was drawn to it as a long tim Mc owner, but kept hearing more of what I liked in the LS26 and at this time I am waiting to afford either a clean used REF5 SE or buy an new LS27. I just think the two work well together with my Revels and know from trying a REF 3 that it can only get better. But my understanding is the LS27 is better than the REF3 so I will bypass that step in my upgrading. In short I think the ARC brought more a natural and revealing musical presentation than the Mc did, and that was hard to admit for me, but glad I did.

You may consider the ARC SP20, it doesn't have a DAC but I hear it is a real good performer. My dealer says that in a listening between the LS27 and SP20 they perform at the same level with certain subtle differences.
I have thought of it as well, but haven't had a chance to hear it.