Definitely pay the extra for the REF500S. It's quite a step up from the S300. It is only 50W per channel more powerful than the S300 at 200W per channel into 8 ohms, but it uses a newer and better sounding ICEpower module, it has their impedance optimized input stage and their custom AC/DC input filter and energy storage stage. Between those three changes, it is a considerable step up. The S300 has been discontinued for a long time already and the REF500S is still a current model.
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