I haven't heard the XA100, but I just upgraded to the 350.5 from the 350 and the difference isnt subtle. I didn't go to the XA100 because the speakers I have are 4 Ohm and I listen at pretty good volumes at times, therefore I was worried about power. I've just had my 350.5 for a couple of days, and it needs some burn in time. However upon 1st evaluation, I would say it is more detailied, dimensional yet softer sounding. It seemed like the insturments are better isolated in space. But the biggest difference is the bass, it is big and powerful! they also changed the cosmetics, the front panel is very cool looking. The 350.5 isn't just a token upgrade, it is the real deal and someone really did their homework on this one.
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