Well, no...
it’s essentially the same digital-to-analog conversion foundation... with the same measurement results...
It surprises me that this obvious fact isn't being seen...
(The only difference is the presence of balanced circuitry... )
I’m pointing this out because it’s so obvious... and to be expected, given the shared technical choices ,"for same price", same range...
( but the adc of s3 is really better..and the wiim one is very limited, and that’s common to all WiiM streamers... hopefully in the future—if you're going to include an input like that, you might as well do it right, even if it is just an "accessory.")
The balanced "red herring" has its limits for the s3...
(And I’m not even talking about the rest... the difference is so massive :-0 ...)