Hi, I have owned both-- still own the L3, T3 SE+, P3 SE+, and PH 1 SE powered by Levinson #336. "All Pass" is very synergistic and tough to beat, albeit a little clinical if the room hasn't been treated properly. I agree with Semi and Goodears, Pass done right is very coherent and satisfying. But, synergized SF gear simply does tube right. If you stick with the tube gear go for pcX's SE+ upgrades, excellent upgrade/value. Here are my delicious tube recipes: L3= Siemens 6U8A (sweet wetness), Philips SQ E188CC (refined and controlled high end), Siemens E188CC in last 8 positions(liquid and involving mids). P3= Siemens 6922 (clean, coherent, nice immediacy, slight tizz gives energy top end). PH 1= Philips SQ E188CC (delicate and refined, gets out of the way).