I have owned most of these amps over the years. I have heard the VS 110 but never owned one. I currently own a Ref 110 and I am very happy with it. If you can get a Ref 110 for $2900, you are getting a steal. At $4000. it is still a good deal. The Ref 110 is one of my favorite ARC amps. It hae a "rightness" the VT series of amps do not have. You can also easily use KT120 tubes in it. And the tube odometer lets you know exactly how many hours are on the tubes.