From manley website:
Mahi Input Impedance: 110 Kohm
That alone will make a difference in the sound for the better I would wager relative to the BC S300 (20 Kohm I believe, though stock Icepower is only 10K ohm as I recall), perhaps more so even than tubes versus SS or Class D technology in of itself.
BC ref series Icepower amps cost more but have 100Kohm unbalanced input impedance. I can vouch that this works extremely well with an ARC sp-16 tube pre-amp, which is why I believe BC ref series and others like Wyred do mods to stock Icepower for this, ie to work better with tube pre-amps.
Mahi Input Impedance: 110 Kohm
That alone will make a difference in the sound for the better I would wager relative to the BC S300 (20 Kohm I believe, though stock Icepower is only 10K ohm as I recall), perhaps more so even than tubes versus SS or Class D technology in of itself.
BC ref series Icepower amps cost more but have 100Kohm unbalanced input impedance. I can vouch that this works extremely well with an ARC sp-16 tube pre-amp, which is why I believe BC ref series and others like Wyred do mods to stock Icepower for this, ie to work better with tube pre-amps.