Plinius vs Sim Moon vs Ayre

Seeking a 100W or so amp with balanced inputs. Any opinions regarding superiority of any of the subject amps? Appearance means nothing, as amp is in basement below speakers. Any tubed suggestions instead? Must run balanced.

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You did not say what type of music you enjoy. Overall, the PLINIUS SA100 Mk3 is hard to beat. Now how much $$ do you have to spend on tubes ?? Tubes will give more lifelike mids and highs, but tubes won't punch you, shake your walls or rock you in the gut the way Plinius does. I have become sort of a tube person because I think the trade-off was worth it. Tubes won't work with H.T movies like Jurassic Park or The Fugative - movies with low, low notes. The BAT VK60 or the new VAC 70/70 are excellent choices for tubes, Plinius SA100 MK3 is the equivalent is SS.