I just received a bottle of Borneo 3000 yesterday, and I can only recommend it. I haven't tried Kalbar 3000 or any of the other Borneos mentioned, except for Borneo Kinam. In some ways, I even prefer 3000 to Borneo Kinam, because it is deeper, seemingly juicier, more complex, and has that classically high top note that just soars. In short, it is the most beautiful oil I've smelled so far. Everyone should have a Borneo in their collection, or at least have the opportunity to try one to see if its to their taste. I'm more into Indian and Cambodian oils myself, but I can't pass up a stunning Borneo. Totally unique scent profile, and so sensual. To me, the Borneo oils offer something the Indian/Cambodian oils do not, and together they all create a full spectrum of the immense range of profile that Oud oil has to offer.
Regarding the incense note in Borneo 3000, it actually smells like my favorite Kyara incense. It's why I was initially reminded of Oud Royale No. 2 when I smelled Borneo 3000--they both have that heavenly Kyara note.
I also think the point Ensar was making about the quality of raw materials is worth taking into account. The beauty of steam distillation is that it preserves the scent of the wood more, and doesn't introduce as many distillation-tweaks as hydro-distillation does. For that reason, when it comes to steam-distilled Borneos, higher quality raw materials will be more potently reflected in the oil, to my nose. That is what makes Borneo 3000 so great, I can really smell the quality of the wood that went into the stills. On top of that, its 7 years old!
One should also take into account what Ensar pointed out, which is that Borneo 3000 is an East Borneo oil (Tarakan) and that Kalbar 3000 is a West Borneo oil (Kalbar). I have never smelled Kalbar 3000, so I won't be able to give a description of where the scent profiles differ, but perhaps someone else can.