Chris & others - I own a 302 and used to own a model 10. The 302 is *much* better. The difference in power is obvious, but the even more significant improvements include better low level resolution, deeper, more authoritative bass, and, overall, a much "cleaner" and neutral sound. After hearing the 302, I was amazed at how much grunge and coloration the 10 had in comparison. I auditioned the JC-1s and it was a toss-up for me vis a vis the model 10. The JC-1s were much more powerful and authoritative, whereas the 10 had better resolution of texture, etc. (IMPORTANT CAVEAT: I was using different power cords on the 10 and the JC-1s, so this was in some ways an apples vs oranges comparison) I kept the 10, but, once I heard the 302, I had to have it. The latter has the strenghs of both the other amps and much more. I have not heard the Accuphase amp. I can only say that, in my opinion, the 302 is a very special amp. Good luck with your audition(s).