with respect to whether a floating balanced line offers any sonic improvements, here's my take, which i posted over on head-fi back in september of 07....
here's the entire post
Mini Meet at Eddie Current 9/15 - Page 2 - Head-Fi: Covering Headphones, Earphones and Portable Audio
here's the excerpt
now fast forward to january 09, 2010...
i've not seen craig or steve since canjam 09 -- it's been a long while since i hung out with these guys and it was great chewing the fat, which i did a heck of a lot more than listening.
the equilibrato
probably as most of you, i am taken by the look of this amp. i really like the industrial retro look and black on black color scheme. the chassis looks even more impressive in person.
my time with the equilibrato wasn't all that long and listening was what I'd deem critical, but given the vast majority of important components were my own, i can safely say this is one fine sounding headphone amplifier and considering the price, a huge bang for the buck. while listening to "in my room" by the beach boys, it made the hairs on my arm stand at attention, which is always a good sign because to me that means it's sounding close to the real thing or what i'd imagine it to sound like. a nice surprise was that this was the very first time i liked the w5000s after numerous auditions and i'd wholly attribute that to the way the equilibrato drove them.
i've spent a fair amount of time listening to the ZD, albeit a long, long time ago, and based on my audio memory, for what it's worth, the equilibrato doesn't really remind me of ZD. the only production BA i heard was at canjam 09 and the room was so freaking loud i couldn't gleam much of anything... however, i've heard a few BA prototypes and though, i didn't like it with the 45s or 300bs, i seriously wanted to buy one after i heard it with the 307As. the equilibrato seems to be more of a sonic cousin to the BA than the ZD, but the 307A BA (proto that i heard) i believe scaled higher than them both.