I emailed Ron Cornelius at Mcintosh regarding the issue and the answers that were posted above are correct. He said that because the Simaudio DAC outputs the same voltage from both the balanced and the unbalanced outputs and that the C22 III has an input sensitivity of 2.5 Volts unbalanced and 5 Volts balanced, when using the balanced outputs from the DAC one would expect to experience a 3.0 db drop in volume.
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McIntosh MC462, C22 IV, and MR7084; Simaudio Moon 300D V2 DAC; Technics SL1200G, Mac Mini Server; Sonus Faber Grand Piano Home; and Wireworld Cables.
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