The P-1A is one of its kind product and is hard to find now. It has resolution enhancement and various sampling rate setting. Former Stereophile class A recommended component and Budget Product of the Year.
The P-3A has the original Mod Wright upgrade. IMHO the sound is still competitive to current sub-$1K DAC.
The P-1A does not have Toslink input. I have been using a Monarchy DIP (see my other adv) to take the Toslink input and using XLR output to drive the P-3A. It turns a low cost DVD player into a high end CD player and can watch movies in 2 channel better than surround.