I like the Mcintosh. I have heard Accuphase, and it is wonderful! I have heard and own Mcintosh, and it is equally superb. Theoretical technical advances and subjective evaluations are what this passion called audiphile is all about. There are simply too many variables to declare any winners... What speakers, cables, acoustics, source material? However, I sort of enjoy this spirited debate. Technical measurements are an "attempt" to distinguish one from another. Nothing else.