Has anybody heard the new Audio Research LS 27?

Yes there are many things you can do with an SP-10 to improve it, but some of the limitations are with the 6922's themselves. Most of the new ARC line stages use 6H30's which frankly are better tubes with regard to dynamics and voltage swing then a 6922 or a 12AX7. It's simply newer technology. The Russian's never stopped designing new tubes. That doesn't mean all new technology is better, but in this case the 6H30 is superior, as are the newly developed power supplies utilizing more linear transistors in the newer line stages.

I also want to make it clear that I have great respect for ARC. They have been most instrumental in the renaissance of tube amplification and a clear cut front runner in cutting edge design since their inception. I have owned 4 ARC products over the years and all have been enjoyable and satisfying. It is their marketing practice methods only I bring into question, I find it very calculated to sell more product. If others don't mind there are those that do and this is a valid point to bring up especially in their mid priced product line.

Onhwy61,
The point is that the LS27 is better then the LS26.
I know a top engineer who had a LS26 in his tightly controled,very neutral listening room..He replaced it with the LS27 and theres no question it sounds better.There must have been something ARC was able to improve.

No one,not even ARC forces you to upgrade.
If new better products effect your re-sale value,I don't think ARC should care to much about that.
They are a business that has to fight to make a PROFIT.
Some people don't seem to understand Capitalism.

Agreed. If you don't keep reinventing yourself you will be quickly passed by the competition.