Conclusion. Fortunately I did fess up to personal bias favoring class A and valve amps early on. It thus won’t come as a surprise that we end on a highly laudatory note for our two Kiwi kids. Personally unexpected was how this endorsement would migrate without reservations to operating the SA-103 power amp in class A/B mode. Compared to the many competing options on the market, the nuanced well-resolved approach of these Plinius electronics should appeal to listeners who not only wish to follow an annotated musical score but simultaneously lust after an unusually realistic sonic aesthetic. Put bluntly, these electronics now join my prior top picks of Tenor Audio 75-Wi mono amps and Hegel’s P30/HE30 pre/power combo as most welcome direct alternatives.