My DV2 with the V3 upgrade was returned 4/24. I 2nd. what everyone has said.
Many moons ago, beginning with my first (out-of-the-box) high-end CDP, a Wadia, I've found that DAC break-in is an interesting phenomenon. I'm a big fan of the Alison Krauss, Union Station Live CD (DVD). As the Wadia burned-in, I found it interesting, that the crowd's applause became better -- more separate and individual, less harsh.
With the V3 upgrade, I’m hearing the results of a lower Sound Floor – i.e., low level information is reproduced better, making softer passages a bit more discernable
Compared to a symphonic orchestra, solo vocals and ensembles are easy to reproduce. Having the equipment to reproduce symphonic crescendos sans congestion, with as much openness as possible, is a difficult, but a wonderful thing.
Being able to discern individual instruments and their placements in a symphonic hall is vitally important. The V3 upgrade improves that capability.
Several decades ago, I will never forget listening to a pair of Apogee Stages that I eventually bought. While the speakers were really great (albeit lacking in low level bass), the amplification used at the audio store, trounced anything until that time, I had owned or heard. This was exemplified by the crescendo that I heard at the end of the "Batman Theme" (on "The Very Best of Erich Kunzel: Top 20 By Cincinnati Pops Orchestra). I heard that ending extensively. But not with the dynamics, power and especially an openness, like I had never experienced; but absolutely knew I wanted!
Since my beginnings in this wacky hobby, the dynamics of an orchestra were difficult to accurately reproduce. I would turn the volume up for the soft passages in a symphonic piece, but it would be too loud for the more aggressive ones. I knew I was missing something. But didn’t know that it was a lower sound (noise, some call it) floor. I just couldn’t hear what I wanted to hear! Of course, for me, this was decades before the Internet & forums like this and the equipment I now own.
With component change after change, I have never ceased being amazed by the reproduction capabilities of my SoundLab Majestic 845 PX’s. They’ve never been the limiting factor; my electronics have been, as I’ve made incremental improvements over the last approx. 30 years, of owning 3-different SoundLab models. And of course, using the DV2 to directly drive my Atma-Sphere MA-1’s amps, is probably also helpful.
With DV2 V3’s lower Sound Floor, details are more apparent. Soundstage and the 3-D illusion of being there is better. The decay of instrumental notes is a mite bit longer/better.
At the EMM DV* level of a component & ancillary components, accurate frequency responses are a given. What I seek is the illusion of the singer, studio & hall being in my room. Of course, that isn’t possible. But the closer I believe the illusion the better! And the DV2, V3 upgrade has increased the illusion.