I believe the best way to describe the B100 versus the Fosi amps is that if you haven’t listened to Topping’s amps yet, you’ll believe the Fosis are extremely transparent, which they are, but then once you listen to the B100s, you realize that there’s yet another level of transparency in existence. Additionally, the B100s are just tremendously revealing of what’s upstream. It is easier for me to discern between different DACs when switching DACs and also between preamps when switching preamps. The caveat of course is that the Fosi amps can push WAY more power than the B100s. With my LS50 Metas, the B100s are fine, and only if I decide to really push them to crazy loud (to me) volume levels, like peaks of almost 90dB from my listening position 10 feet away, do I manage to trigger the safety cutoff on them, but that being said, the safety cutoff is extremely conservative on these amps and will kick in WAY before clipping or distortion rears its head. I have found medium gain to be ideal with the LS50 Metas.
I wouldn’t recommend these for speakers needing more push. My dad has Magellan LRS+ and they sound great with the V3 Monos that I gave him. If he were to consider Topping amps, I’d say he would have to spring for the class-AB B200s instead of the Class-B B100s.
-Ed