What we prefer and like is very subjective so I agree with Carl that opinions will differ about all equipment and maybe that is what keeps our interests flamed. I really find any comments in reviews and impressions such as "the best yet", or "chalk and cheese' or any generalised comments of such nature as lacking in credibility at best.
So the Aqua La Voce S3 is not the best DAC ever and nor does it sweep the floor with all other similar priced units

However, after listening to the Aqua La Voce S3 for a few hours now, all I can say is that I love it. The sound signature from all the Aqua units I now have spent time with is consistent. More money buys you more refinement, maybe more detail, maybe more black background, maybe a bit more oomph etc but what is consistent is how for me at least is how the Aqua units just make me relax and forget about the fact that I am listening to a hifi. Maybe the best accolade I have heard yet is my wife saying in an unsolicited way when I played the 1st few tracks today "that now sounds nice, it sounds like music and with that, I can live with"