There was an indirect comparison (back to back reviews) about a year ago between the MV60 (not se version) and the ARC in HiFi+. Their conclusion was that the CJ, even then, was a better amp. From my personal experience, the MV60SE is a clear winner. Dynamic, specific, musical, wide and deep soundstage, defined bass. The ACR is not as detailed or specific. The bass is not as tight and overall comes off sounding dry, maybe even sterile.