I guess Mr Pearson actually waited to opine until AFTER the break-in period....
C2300 Tube Preamplifier and MC2301 Tube Monoblock Amplifier - Harry Pearson,Senior Editor, The Absolute Sound
" The sound of these units is quite unlike the sound of other major tube-based electronics on the market. It is the quietest sounding combination of preamplifier - yes, it even contains phonostages for both moving-coil and moving-magnet cartridges - and amplifier in my experience with tube units. And I can hear no distortions of any kind, nor detect much in the way of character. ..The McIntoshes do have a kind of liquid sweetness that is consonant with the same quality in live music, sufficient power to encompass with sublime ease any massive recorded peaks, and delicacy at low levels-thanks to the very low distortion- that I have found seductive, but seductive because it is a kind of truth-spoken-here resolution of the quietest pianissimos"
BTW...the C2300 was nominated for a Golden Ear award by Mr Pearson.