I have been listening to my NPS400 "Ultimate" upgrade by Michael Elliot since early December. After a few weeks breakin, you will notice a smoother, more refined sense of imaging and much better liquidity. There was a certain "harshness" I remember hearing in the first few weeks that slowly went away. Unfortunately, I never had the chance to hear the NP400 "regular" for comparison's sake as I bought this one straight from Michael's shop with the upgrade. I am extremely happy with amp's sound and have been looking for another one in silver to bi-amp with. I don't mean to make unsolicited offers, but if you know anyone with one for sale or are interested in selling yours, then please feel free to contact me (aruhl@pcc.net)
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