Both are fine amplifiers, but you are comparing apples to oranges.
What kind of functionality do you need. The Luxman is more on the analog side, or somebody who has multiple sources. The Hegel is more on the digital side with its built in DAC and digital connectivity.
Do you need the tone controls, on the Luxman. Do you need the power of the Hegel.
You need to give some thought as to what you expect or want out of each.
As for sound quality - no comment.