will
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I use a Torii III in one room with Decware MG944s rated at 94dB, and a Torii IV in my main room with updated pre-Decware release HR1s rated at 92.5/8 ohm (I believe). In these relatively high volume rooms... and for my immersion listening preferences (mids 70dBs to ~80 with max transient peaks in the 82-90 range depending on recordings)... and since my pre stages jack up Torii distortion potential some... while also preferring the sound from less than max power tube compliments in my amps... For these higher listening levels I can get occasional peak distortion on some recordings. So I would not be satisfied here with lower powered amps or less efficient speakers.
Sooo DR3, assuming the ratings on our speakers are correct, and sonic balances aside, guessing 88dB at 4 ohms would likely not allow enough Torii headroom for my preferences and in my systems and rooms. Whereas, 97@16 would likely allow more than enough volume for me without peak distortion.
Also here, though most everything is tuned up with serious modifications, my computer/DACs have good density, my Toriis are inherently weighty and dense, and my speakers are pretty good at density and weight also. But when I have put in a SE34 or a Taboo, all else the same, things did get leaner, while not having enough volume and headroom across recordings. But again... my setups.
So I can imagine the improvements from increasing source density with some setups, but with my source and the Toriis I have (one heavily modified throughout, and the other only having upgraded coupling caps and a few wire upgrades), I set things up so that my average gains from the pres bring out just a nice taste of the pre sound enhancements. Then, relatively speaking, this gives me more liquid resolution/density and lucidity, but pretty close to what my already smooth and densely resolving computer/DAC setups give without pre stages. And I love the sound with just the modified MKIV. But I love it more with the sonic enhancements my pre stages can contribute, with their extra tube tuning options, and from the gain balancing with the Torii they allow for fine tuning dynamics, density, lucidity, weight, etc. From this relatively neutral baseline, I use gain balancing between my CSP3, ZRock, and Torii all the time to bring the best out of various recordings.
So, as with the variety of considered opinions in these posts imply, I guess what we each might "need" is relative to the system/room complex we each have. Leading me personally to having difficulty suggesting which Decware component might be best to start out with. I like all I have tried, especially with elucidating modifications, and in the right company.
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