I agree 100% with @sns and his description of the Coincident Statement line stage (CSL). As he noted, very transparent sound presentation but is in no way analytical or clinical, just open and pure sounding. The 101D tubes preserve the tonal and timbre fullness/vividness of instruments and voice, admirably natural sounding.. I have had the CSL and Frankenstein pairing for 13 years. I appreciate them even more as time has passed. If is now in MK II generation and probably better than my original MK I version.
You did not mention a price range. Potential negatives perhaps (No issue for me)
1. No remote control
2. Two chassis design with large seperate power supply
3. Only 2 inputs
4. Dual volume controls
5. Only sold direct from Coincident.
Positives, superb sound quality
Utterly reliable and very rugged and solid construction external and internal.
A splendid sibling match with the excellent Frankenstein 300b SET mono blocks.
Charles