PS Audio Stellar S300 amplifier

I am told the 300 uses different modules than PSA M700s, which in my system sound awesome

A major key repeated in other class D posts is to get their best one needs better cables

It uses the same ICE module in the Emotiva PA-1 monoblocks ($600/pair). I do wish to see measurements of both to see how they compare, as the module isn’t everything (just like two companies using the same ESS/AKM DACs can have vastly different results). 
 
The M700 measures well (a bit worse than its price dictates), so the S300 should be good too.

I thank very much all opinions but it’s important to me the opinions from who knows the equipment, who have listened, owned or something like this.
Frequently someone ask opinions and many others start to say things that are not definitive or important to someone understand the quality and decide to buy based in these informations.
It’s not a bad criticism but does not always add value to the answers.
lt’s very usual in sites of forum.

I own an S300. Current after Kenwood integrated, Tiger monoblocks, Elite+ 70 watt integrated, Superphon 100 & 200 watt amps. It matches my ESLs the best.