I can't say much about the Mac but I did own a Celeste(simaudio) 4070 amp. This amp is one of the best I have owned and I kick myself once and awhile for selling it. Well built and very musical.
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I know nothing of the Sim. I'm sure it's good. I am a new owner of a 352 and 42 preamp running balanced. I've got Talon Khorus's that aren't burnt in yet. In fact everything is new. I've built it piece by piece starting with the preamp knowing I was going Mac. As it happens I just recieved the A.Z. interconnects and power cord for my new Cary HDCD today. There is a warmth to the Mac's that I was looking for. As close to tubes as I've heard. Right now I'm as happy as can be. I know the sound is going to get better as the components age. If I upgrade to a bigger amp or better preamp I bought well and won't lose my shirt due to the high resale value of Mac gear. You can find lightly used Mac equipment if you're patient. No real need to pay retail unless you just want to...it's all good. A bonus is how beautiful this equipment is. Nothing else like it on the market and built to last longer than you. Dang, they should pay me for this!
I have owned many Mac amps including MC2500, MC2600, MC7300, MC7270 (and more than a few Mac tube amps). I currently own Simaudio W-10's. The W-10's will give you more resolution and transparency (and bass control) without being hard than the Mac amps which will have a warmer but not as resolving sound. Check out audiophilia.com for a new review of Simaudio W-10's.