I have spent quite a bit of time listening to the SLA-1 for the past week or so, and have more or less arrived at the following conclusions. First, it is an unbelievable value, and I like the idea of having it in a second system and as a backup amp for my main system. I cannot really improve on the impressions of Dlshifi in his excellent review--I agree with everything he said. The amp is dynamic and clean, with precise placement of instruments in the soundtage, but can sound hard or lean at times and does not quite have the extension/dimension or musicality of reference quality amps costing thousands of dollars more. At first, I was so impressed by the sound coming out of this little booger that I wasn't quite coming to terms with the fact that I was missing something I had with my Plinius SA-102.
So, was it a close competition? Well, yes and no. Yes, in the sense that the SLA-1 exceeded my expectations and amazed me with its performance for <$200. It is a credible performer even in audiophile systems. If I ever fall on hard times, I could easily "settle" for the SLA-1 and be fine. But the Plinius is just more musical. As my girlfriend said, "It just gets down in your ears more." Simple, but true.
I'm still impressed by how good the SLA-1 is, but I also know that I would choose the Plinius 10 times out of 10.