The OP has not been very clear as to whether Ralph suggested that he post his impressions. Ralph has a new product and he needs to get some attention over it. Even if not, it is pretty abundantly clear that the OP is already a fan of Atma-Sphere and is far from neutral. It is exceedingly rare for someone to go nuts over the sound of an amp. Amps have a subtle affect on overall sound, and there has never been an amp and likely will never be an amp that "bowls one over" immediately with sound from the heavens. I believe that amps are critically important to overall SQ but it takes months of living with an amp to assess it's character and attributes. So despite the silliness in this thread over non-related matters the circumspection is not surprising.
And then we come to digital amps as a category. They are insanely cheap to manufacture as has been pointed out elsewhere in this thread. To my mind, a digital amp is a switching power supply built to drive loudspeakers. If there is a simpler way to harness power from the wall directly to the pre-recorded sound signal it has not yet been invented. Ralph has acknowledged that the box-a plain vanilla box at that-is the major parts cost of this product. When the best switching power supplies sound better than the best linear power supplies I will likewise believe that the best digital amps sound better than the best conventional Class A/Class A/B ss and tubed amps.
Ironically enough, the discussion is still about distortion-that this digital amp has less of it. Here we go again-the old fallacy that the lack of distortion means more faithful sound reproduction. Loudspeakers are the number one producer of distortion. Distortion needs to be embraced, not made the focus of elimination. Even the power in the wall contains distortion. Harnessing raw power from the wall is not the answer. I wish Charles Hansen and Tim De Paravicini were alive to lend their voices to this discussion. I wish Nelson Pass would join.
In summary, I have no doubt this amp sounds fine. Very fine. Just the same, it is bound to have sonic virtues and faults like any other amp. It won't make your grass greener, your hair thicker, or give you greater stamina in the bedroom.