cat jl3 signatures vs. atmashere ma2III's

non-Signature. Both brands are fantastic. But, I think if you can eliminate transformers and still drive your speakers, it is hard to beat OYLs for transparency, clarity, speed, and presence. Given that, the CAT is very, very good in those areas, with incredible bass and drive and can obviously perform well with a wider array of speaker choice (almost all). We are talking cream of crop with both brands IMHO. I'm also fortunate in that 60 watts (M-60s) is way more than enough power to drive my Merlins.

There is a huge difference in transparency between JL2 and JL2 Signature MKII. It has the purity of SET and OTL and beats them in every other area you mentioned: bass, drive, dynamics. As you probably know, nobody uses top of the line Black Gate caps except Kondo, Audio Note UK, and CAT. As far as the Teflon circuit boards, they are exclusive to CAT Signature amps and the Legend preamp.

My Jl2 had some teflon boards, but not to the extent of Signature. I suspect the Signature improves on the JL2, but if you are not happy with the JL2 than you may never be happy, it is an incredible amp even before the "upgrade". I still think that with the right speakers, the OTLs will give the CATs a run for their money, and might be preferred by some. Again two world-class designers and amps.

but if you are not happy with the JL2 than you may never be happy, it is an incredible amp even before the "upgrade".

I can see [hear] why many people would not like the sound of a CAT amp.....especially if the rest of the system is on the ultra-resolving side of the fence and lacking midrange fullness and bloom. However, if the final evaluation is being done with the stock tubes, and this is true for so much gear out there, you ain't heard nothing yet.

No matter what set of tubes are in the CAT, it has outstanding dynamic contrasts. But for $300-400 to replace the 6 small-signal tubes, much of what the reviewer talks about with the Atma amps vs the JL2 Sig II could be a moot issue and in fact might turn the tables. The cost of such a tube change is a lot less $$ than spending $15k more for an amp change. And if such a change occurred, I'd go back to the Atma amps and try some NOS 6SN7's to squeeze out the next level of performance from them.

Making any kind of conclusion on tube gear with stock (Sovtek, EH, JJ, etc.) tubes says nothing about that component's true potential. This was very evident with the Einstein preamp and more recently the Aria WV preamp. But amps are just as responsive to tube rolling.

John