I currently own the SL-1 Mk 1 with some upgraded (from CAT) parts to the power supply. It does not have stepped attenuation as does Swampwalker's and the SP-10. I have a friend that has the SP-10 Mk2 and have listened to it extensively several different times in my system. I have also heard the CAT extensively in his system so there are certain characteristic differences between the 2 units that are notable.
First the SP-10 has such a lovely deep and richly layered midrange that it is just hard to find fault with it in that area. The CAT would be categorized as more neutral in this area. Some may say cool but not I. It just seems to reflect better the recording than the 10 which makes everything sound great and this is not a bad thing, highly listenable.
The big difference between the 2 pre-amps is at the frequency extremes where I feel the CAT is better at both ends, better definition and control in the bass, the 10 is a bit fatter by comparison and more extended in the highs.
Which one is better? I wouldn't even attempt to say since each have their own virtues and only you can judge in your system. I could live happily with either.