I have one for a while - one of the first built. It uses the same Bang and Olufsen modules (200ASC) as Bel Canto's S300 and M300. S300 is rated 300W at 4 Ohm because it is measured at 10% distortion. The module is identical. One of the S300 problems was resonating cabinet (improvement with antiresonant feet). Rowland is carved in the solid block of aluminium. Soundwise it is much better than my previous integrated (good one). It has a lot of energy and clarity in the mids and highs. Very clean sound. Bass control is very good and makes sound a little too lean. I changed speaker cables from thin sounding AQ Indigo to Acoustic Zen Satori shotgun and it improved lower midrange. Voices sound much fuller now. It is really analog amplifier with PWM output. It is based on Karsten Nielsen analog oscillator - I read a little a bit of his doctorate work on Internet (University of Denmark).
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