Well I have had my Asgard 3 for sometime now and I am very happy with it, its everything one could possibly want in a amp. It powers everything you throw at it well and it has no hiss whatsoever even with sensitive headphones which is absolutely crazy for such a powerful Class A amp. I would agree with all the previous impressions, it sounds very natural and has the ability to bring about great detail without being irritating. The only thing I would add is that it seems like it kind of softens midbass punch a bit. I dont feel like my eardrums are being assaulted by bass the way some other amps do. This is true with my bass lightish Hifiman HE5se as well as my Koss headphones which have quite a bit of midbass hump to them which would make them pretty aggressively punchy on most amps. Bass is more subbass/deep bass focused than midbass IMO, as the rumble/deep fundamentals of a bass guitar really pop with the Asgard giving everything a nice amount of force or weight without actually beating your eardrums to death. For me this is a amazing thing because I am pretty sensitive to bass, I actually get a headache if its overly aggressive. I find the Asgard to be extremely engaging without fatiguing me at all, a tough balance to strike for sure. I personally dont notice much of a difference with high or low gain other than being louder obviously. Both sound stellar. if pressed I would say low gain is softer/pleasant sounding and high gain more aggressive/exciting sounding but differences are subtle IMO. For $199 I dont think you can get anything else near as good as this. Only thing I have personally tried that would compete at all would be the Burson Fun and I like the Asgard 3 better than the Fun from memory at least. This with the Modi 3 is the value king setup IMO, get a Asgard 3, a Modi 3 and either a HD6xx or a Beyer DT880 600 ohm (according to taste) and you will very likely have the best cost versus performance setup you can get in audio. I havent heard the Magni 3+ so I cant compare but I can say the Asgard 3 spanks the original Magni 3 pretty hard IMO. I thought the Magni 3 sounded quite compressed. Some people describe as forward which I guess is another way of looking at it. The Asgard 3 sounds dynamic and has plenty of depth to the sound-stage much more so than the Magni 3. I would definitely consider it a upgrade over the original 3.