I have not heard the plus but I have a statement on my cdp and love it. Deeper bass and blacker background are the results.
I have both in my system, the plus on my preamp and the statement on my Sony SACD player. The statement unfortunately is better. I don't know why, but the difference is one of more space, more solidity, more dynamics and a general sense of ease to the sound. When I first heard the plus I thought great, I preferred it to my Shunyata Cobra on the SACD player. I figured I would get another for the preamp (my power amp requires a 20 amp iec which you can't get yet on the X-Streams). However I found a decent deal on a Statement on Audiogon and decided to try it. I feel it is worth the difference and I nearly paid for both with proceeds from the sale of the Cobra.