The L-1 is exactly like the M3A. There is a set of resistors in the input circuit of the CD input that, according to Art Ferris, is suppose to reduce the harshness of lower cost CD players. Use any other input but this one for best sound. I believe the Tape input is the most direct.
There's also a set of resistors in output #2 also. I always use output #1. These are suppose to reduce tube glare but they seem to impart a little high frequency rolloff.
There's also a set of resistors in output #2 also. I always use output #1. These are suppose to reduce tube glare but they seem to impart a little high frequency rolloff.