Forgot to add this.
I've found that the volume control is a weak link in most pre-amps or phono stages with pre amp capabilities.
I use the Steelhead in two systems,running it in fixed output mode, which is minus the volume control.
The headphone system runs the Manley into a Burson HD 160 and differences in inter-connects are quite easily heard.
In the second system the Steelhead is run from the fixed outputs into a Lightspeed Attenuator,with better sound than ruuning from the Steelheads variable outputs(with volume control) directly into my amps.
The Steelhead is similar in concept to the Atmasphere except it's a single ended design, and hence prone to the vagaries of interconnect sonic traits.
Both the Atmasphere and the Steelhead have a volume control however and so are sonically at it's mercy.
It's not possible(except with degrading rca/xlr adaptors)to run an Atmasphere into a Lightspeed, unfortunately we won't know how much of an improvement that would make.
It did improve the Steelhead.
The other thing that I like about the steelhead is the large separate power supply,which Ralph would agree moves the MP1 further up the ladder than the MP3 that I used to own.
Had I not made other moves, I would still be enjoying the MP3 as much as my friend enjoys his after he heard mine.
He hasn't had a problem with his in ten years of ownership. He also drives his speakers( Acousta X, same as mine) directly with his MP3 , except that his amps(Acoustat servo amps) are not balanced.He replaced the RCA on the amp with XLR but it's quasi balanced,still single ended.
As much as a fully balanced pre-phono stage negates the need for pricey IC's there is still that pesky volume control to contend with, which I have realized is the achille's heel of most audio components.