Probably..the firmware makes a difference. But I feel the following will
make much more of a difference -
1. Wired vs Wireless (or with wireless, better connectivity using a
good router etc)
2. Streaming WAV to the SB3 (I recently did this flac-to-wav and can
notice a good amount of difference)
3. Proper ripping with EAC (many people agree on this already)


-- 
SoftwireEngineer
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