Opinions: Used BAT VK-51SE or New VK-23SE

Well all 4 that I listed, BAT, Pass Labs, Coda, and McIntosh are on the warmer side of neutral, as is the Accuphase that you mention.

Accuphase E-470 are certainly rare on the used market, but they do pop up once in a while for around $5-6K. While that is a bit more than you were looking to spend on a preamp, it may be attainable considering you could sell your Emotiva power amp, and an integrated amp would require fewer cables/cords.

There is currently an Accuphase E-307 Integrated amp w/phono on Audiogon listed for $2,400 used.
There's also a BAT VK-300SE listed for $3,025, which seems a bit high to me.

$3,025 for "Factory Re-certified; Warranty" is too much? Why?
BTW, Has a MM phono board installed...

My recommendation would be to get a BAT VK-300SE (plentiful in the $2000 range)

That's why. $3025 is about 50% more than the going rate for one of these units. Now if you want to pay 50% more for a certification and/or MM phono stage, that's fine.

BTW, if you go to the TMR website you can find the same unit for $2824.
But feel free to pay more, some have no problem spending more for the same. ;^)

Considering what it does, I think it's a fabulous deal...

jmcgrogan2, The OP asked for opinions on the BAT pre amp, I guess I should clarify what I meant when I used the term "dry" when describing the BAT sound. Of all the pre amps I have listened to and purchased and re sold, it was the BAT that was cold, uninspiring, and no beauty of tone, don’t look for musicality either....Sure there was great bass and dynamics but with enhanced mid range and no high frequency extension what so ever. 

P.S. I’m sure using a BAT power amp would change a lot of this for the better, but thats not what the OP is going to experience and nor did I. Also, I use Nordost SPM these were used by many back in the day for their transparency with natural and proper (sound staging, instrument placement ect...) sound. Cardas has to be some of the most colored cables ive heard ( to give you an idea where my ears are at) and Analysis Plus cables have accentuated bass and are very colored to me. Kimber Kable is very neutral in my system and sounds very good, Audioquest also. MIT’s sound beautiful but dynamics and leading edge attacks suffer, for this reason I use the Nordost with Morrow because they pair well, otherwise I might be using all MIT’s.

Matt M