Yes, like Earflappin, I too did the XA30.5 versus Atma-sphere M60 "test", in my case with the Merlin VSM-MXe. There is no doubt that the Pass are the best SS amps (Aleph, Aleph J, and XA30.5) I have heard, yet it was not a difficult decision to choose the Atma-spheres. My feeling is that when an OTL can match up with a speaker, it is a pretty difficult combination to beat. There are maintenance issues involved with using tube amps, but there is something to the sound of tubes that I feel makes it all worthwhile. As to OP, I think that is very possible that the Aleph J (better than the original)with tube friendly speakers (highish, smooth impedance)might be every bit as good as the XA30.5; proabably becasue it is a simpler circuit with fewer parts since it is not trying to deliver more current with dipping speaker impedances.