But I still feel the S300i falls short of the old 400i, which is better in my opinion all the way around. It (400i) will be a bit smoother, better soundstanging and in my experience a bit more pleasant overall.
I stronly disagree. Before I got my S300i, I had a 400xi. In fact, for a period of time, I had BOTH amps at the same time.
From my experience with both, S300i is noticably smoother, more liquid sounding, has much better resolution and low level details and soundstage is much deeper.
In direct comparision 400xi sounds almost forced, but also, at the same time, hits harder and seems to have a better control over the speaker.
Both amps sound their best after beeing powered on for at least 24h.