A friend of mine is a happy owner of the Atmasphere MA-1 amplifier and MP-1 preamplifier. He has efficient and easily driven speakers ( so amplifier power wasn't a determining factor). We compared his amp with my 300b SET and no other system component was changed. Both of these amplifiers were "very" transparent, open, fast and clear. Both had exceptional staging, imaging focus and music flow/pace. The SET playing the same recordings was fuller in tone and body with an increased sense of presence. It presented harmonic information that was more vibrant and a bit richer.The Atmasphere was relatively more towards a leaner sound (but by no means pale,sterile or flat). Different people will prefer one or the other. I happen to be drawn more to the fuller instrument sound and nuance of the SET. Both amplifiers are very fine but speak with their own sonic character.
Charles
Charles