Merrill Audio Element 118

I also agree with you, a warm tube sound is not for me either.

I have not heard warm tube sound in regards to a general sonic profile. I have heard accurate and producing too much detail. We can try to ascertain until we are blue in the face. Until one listens in their system it's all nothing but subjective talk.
I'm going to do a demo in June. I will be more than happy to share my listening experience. 

I suspect in the very near future the competitive market for GaN will be heating up at much more realistic prices.

And FYI, just because an amp is based on GaN tech doesn’t mean the designer gets it right. apparently, the Merrill’s lean toward a warm tube sound, which is NOT my kind of sound

Stay tuned

Im betting the near future will introduce several highly competitive GaN amps at far more realistic prices.

I have a RicSchultz EVS 1200 based on dual 1200AS2 modules + a lot of tweaks, which sells for ~ $2400. PS Audio just introduced their mono 1200AS2s with tube buffer (why?) for $6 grand the pair

For this price a could get 2 PASS 350.8 amps to bi amp with.This would be much more dynamic with better bottom and top end.They do however look nice but at 36k they should.

I read that enjoy the music review. I'm using Classe' CA M600 monoblocks directly into my Emm Labs DV2. It would make for a interesting comparison.

Thanks for that twoleftears. I'm intrigued. I do know someone who has heard the 118s and he said very transparent. But as we all know without listening in your system. One never knows.

There is an online review by “Enjoy The Music”.  They love it although the price seems steep for a Class D amp.  There isn’t that much inside the cases.