I own both amps in separate systems and in the case of the Luxman also have the matching CD player (D38U). The Ayon sounds more full and powerful as it is more powerful and may be the better match for lower sensitivity speakers or bigger rooms. I think the Ayon is tremendous bargain. The Luxman sounds more detailed and refined, highs are brighter but it also sounds a bit thin. If you don't have a turntable, you are wasting quite a bit of money on the Luxman with the built in phono stage. If you do have a table. the Luxman phono stage is truly outstanding.