I have spent a few good hours comparing the E-408, E-450 and E-550 integrated amplifiers in the same room with the same speakers. You can read my opinions on this matter in the thread "Accuphase or Musical fidelity for Focal Micro Be" (the link below).
http://forum.audiogon.com/cgi-bin/fr.pl?aamps&1258909683&openmine&zzNvp&4&5#Nvp