thanks for sharing your observations. As I noted before, I would like to audition the T+A SD3100 against the Linn Klimax DSM/3 but have no way of doing so - so you’re findings are very interesting to me.
Question: the Klimax DSM is an integrated streamer and DAC. Did you also use the streaming client built into the T+A unit or did you source it with something else? And, were you using T+A music app or using Roon on both units?
Best,
mgrif104