Audio Note, Audio Logic, Kora Hermes Dacs ?

As a dealer for AN and Kora,and have heard the others,I think the the AN 3.1 balanced is the clear winner.

As an Audio Logic owner, I can tell you its strengths are all of the items you list, particularly with respect to natural dynamics and dimensionality. There is an "aliveness" to the unit that makes most other DACs I've heard sound sterile and lifeless in comparison. It is not a "tubey" sounding or euphonic unit by any means, although you can play with the 12AU7 tubes in it to change its sound a bit. That ability to "flavor" the sound is probably changing now, as Jerry Ozment is removing the 12AU7 tubes and replacing them with transformers (at least that's his upgrade he's doing on the units, I assume he's likely to be doing this on all future production of the 2400). I'm having that upgrade done now and, if you're interested, I can let you know the results in a while; Jerry is very high on the upgrade, feeling it makes the unit sound more real to him.

Can't comment on the other two units, although from all reports here I honestly don't think you can go wrong with any of these, just a matter of which one best meets your sonic priorities.

Yes Rcprince, Do let me know of your results, did I understand you saying he's replacing the tubes w/transformers ? Wouldn't that negate being able to change the tonal flavor and or flexibility of the sound ? Thanks for the input. ........Pat