I finally have a chance to borrow a Digital Link 3 from a dealer to try it in my system. It is VERY VERY good for the money. The sound is warmer, more dynamic and sound stage is much better as well.
I can tell you that this DAC is better than the internal dac of a Krell SACD Standard and a Marantz SA11S1 which I own, that will tell you something!!!
I haven't bought one yet because the total cost of ownership will be double the cost of the DL3 itself as I will not skim on the accessory to go with this unit. (a good power cord, a good digital cable, one set of BDR cones and one BDR The Shelf, plus the space for it). Those extra will cost me $1000 easily.
This make me to buy a used Ayre C-5XE to see if it will stop me from going back to transport/dac combo. The Ayre will be here tomorrow.....