I spent about 12 hours today listening to the GAN400 on the LRS+. It was really good, many times I had to stop my work and listen. I am so glad that I got this amp back. However, there is a hint of hardness on top that my very neutral system conveys. Though, it is not something to lose sleep over.
When I had my CODA #16 on this same system that slight bit of hardness goes away. You also get even more thump with the CODA #16 (150 watts vs 400 for the GAN400).
The GAN400 is close to being one of my best amps, just not totally there yet. In stock form it likely the best Class D I have owned. I do not want to damn it with faint praise. It is an amp to check out and maybe with a different preamp could be perfect for a lot of people.