I have auditioned both. I own a Burmester 032. Why people would choose a Momentum integrated:
- They have the means to spend twice as much as an 232. I am not ashamed to admit I do not.
- Their personality requires them to own the more expensive product, not necessarily the best.
- The industrial design is gorgeous and they prefer it to the 032, also gorgeous in its own right, but more refined.
- They require the huge power and current requirements that are much higher than the output of the 232.
- They prefer the sound palette which is very different is philosophy over the 232. The Momentum presents with realism in density, dynamics, force, slam, and emotion. The 232 presents with sweet clarity , more air, better staging even though images are less dense, better micro dynamics but not macro dynamics, and just a more refined or polite view of reality.
Personally, I chose the Burmester view of reality because I did not have funds for a momentum and was afraid I would get fatigued by its aggressive presentation. So it’s a matter of personal taste. In general I consider the Momentum a step up from a 232 if you can afford it and like its sound. If I had the means, I would have both to switch off depending on mood. Alternatively, the best integrated I have auditioned is the Audionet Humboldt that combines the advantages of the 232 and Momentum in SQ but is a standalone integrated, not a modular device with DAC.

