I've been running my DL 301 II for the past week and thought I'd post some comments. First off, I do hear some clear improvements over the 110. Bass frequencies sound a bit deeper and possibly a little more detailed. The sound overall is very balanced and detailed, and there is a noticeable, though again very slight improvement in tracking and surface noise. The lower output isn't a problem, I still can't bear to push my Rotel RA1070 far past the halfway mark.
The question then is whether the slight improvement in performance is worth paying three times the price. I don't regret my purchase at all, but it's certainly something to consider next time around.




