In my M12, there is a delta-sigma DAC board, and a 1 bit digital DSD board. I'm sure that the delta-sigma board is the same at the M1, I am not sure how different (if it is) the M3 DAC board is. The M3 seems to use the same AD ladder dac chips as on the M1 board, but then there are differences in all the dac chip lines, and can be implemented differently in high, and low priced DACs.
Some comparisons would be need be made in the wild, to know how much separates the M1 from the M3. Not sure that I have seen any reviews of the M3 so far.
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-Michael-
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