VAC Sig or Zanden 3100

knghifi:  What would you say is the primary area of SQ improvement with the SE upgrade and what was the expense involved (of course, I could consult Kevin on this as well)?  

Vac 

Kevin has recommended the SE upgrade whole-heartedly!  I wish we could afford, but slightly out of our budget.  Perhaps if we went this route, we could consider a future upgrade.  

I’m not a fan of class D amps...even Devialet. If you’re looking for a combination of high power handling & tube-like qualities, I would consider a different tack and look at some of the high end integrated amps on offer. At the top of my list would be the Vitus SIA-025, Pass INT-250 and Gryphon Diablo 300 (in that order). Vac are also preparing to release a new 160i integrated with IQ technology soon which could be an interesting option if your speakers aren’t horribly inefficient.