I've heard all three, though the Meridian and Linn I heard only in dealer systems. They all sound pretty good. I purchased the CDS3 after hearing it in several different systems. I have subsequently upgraded its power supply to the 555PS power supply (from their current flagship model).
The CDS3 is a terrific player. It manages to deliver on natural timbre and on a very natural sounding attack and decay of notes. I find that some players that seem very dynamic and detailed actually have an artificial sounding edge to the initial attack of the note that becomes annoyingly artificial and mechanical sounding in an extended listening session; it may seem impressive at first, but it becomes tiring. I like the way notes seem to bloom naturally into space, with CDS3, and then decay naturally versus the way some machines pump out notes almost as a hard, insistent assault. This is a bit surprising because other Naim players can be a bit edgy and artificially dynamic sounding to me. While Naim does not have a reputation for its soundstaging quality, the CDS3 actually delivers in this area -- the stage has good width and depth so the overall presentation is big and enveloping.
Although the sound is quite different from the CDS3 sound, I am also a fan of Audionote DACs (DAC4 and DAC5 models) hooked up to any good transport. The Audionote sound is as close to the rich, relaxed and natural sound of analogue as you will find anywhere.
The CDS3 is a terrific player. It manages to deliver on natural timbre and on a very natural sounding attack and decay of notes. I find that some players that seem very dynamic and detailed actually have an artificial sounding edge to the initial attack of the note that becomes annoyingly artificial and mechanical sounding in an extended listening session; it may seem impressive at first, but it becomes tiring. I like the way notes seem to bloom naturally into space, with CDS3, and then decay naturally versus the way some machines pump out notes almost as a hard, insistent assault. This is a bit surprising because other Naim players can be a bit edgy and artificially dynamic sounding to me. While Naim does not have a reputation for its soundstaging quality, the CDS3 actually delivers in this area -- the stage has good width and depth so the overall presentation is big and enveloping.
Although the sound is quite different from the CDS3 sound, I am also a fan of Audionote DACs (DAC4 and DAC5 models) hooked up to any good transport. The Audionote sound is as close to the rich, relaxed and natural sound of analogue as you will find anywhere.