I heard ATCs many years ago, so I can't compare, I will say the Merlin speakers (I own VSM-MXEs) are the best two-way speakers I have ever heard. I suspect that but for the lowest bass, their monitors are likely to be in the top rank as well. I'm not sure about the comment above regarding SS amps, I think that as the Merlins have evolved over time they have become more and more SS friendly, but I also suspect the vast majority of Merlin owner use tubes for which the Merlins are ideally suited.
