Rowland Model 112 or Simaudio Moon W5

Which one or how would you compare the two. I realize the Rowland is lower in power rating.

Audio Research LS3
Sonus Faber Toy Towers
Opus NuForce Special Edition
Furman Elite 20 amp power conditioner
Dedicated 20 amp power with hospital grade outlet
Cardas cables
Buy them both and resell the one that comes in second.
The Rowland was a warmer sounding unit in the system I heard it in. The Sim sounded more extended top and bottom and lacked a little sweetness in the mid-range in direct comparison. Either amp is excellent.
I've had the Rowland for a decade, and often joke that it took half-a-decade to break in. Discovered that it requires a few simple tweaks to unleash it's potential; replace the footers with something more robust (in my case carbon graphite `TuneBlocks' from Boston Audio), place on a nice heavy amp stand, ensure that your cables are on the lively side (the 112's highs can be a bit reticent), and use the balanced inputs if possible. Even though I've tried a few different amps over the years, I keep coming back to the Rowland, it is a nice piece for the long haul.

Note, however, that I have no practical experience with the Sim.