I did an imperfect blind test between the Modi 3, the Bifrost Multibit A2 and the Steinberg UR12 recording interface last year. While I have no equipment to do this with amplifiers, I have a switcher that I can use with DACs. For full transparency, a potential issue with the test was the fact that while I could volume match the UR12 to the Bifrost Multibit via its volume pot which is tied to the RCA output, I could not adjust the Modi 3 output volume. Even though they are supposed to both be outputting 2V, there may have been a minute difference in volume which would have pretty much invalidated the Modi 3 to the Bifrost comparison in pure scientific terms. But, I did this for fun and to satisfy my own curiosity.
The only thing that really jumped out was the higher noise floor of the Bifrost Multibit A2 and the UR12 compared to the Modi 3 at extreme volumes when no music was playing. The Modi 3 also picked up some very mild RFI from a nearby airport radar at the same extreme volume setting. While listening to the music, there were audible differences but they were really minor and more apparent through the speakers. The Bifrost had a slight boost to the low end and different staging compared to the UR12 and the Modi 3. I could pick out that they sounded different when I volume matched the UR12 to the Bifrost Multibit which is probably the result of the FIR filter, but whether one is superior to the other is a purely subjective opinion.