I never heard the P-1u, maybe sadly. My previous Luxman was SQ-N100, a terrific amp for both speakers and headphones. Another one of items I've wanted for a while. Somehow I believe that they're mostly about the important aspects instead of magic and fancy look. Not saying that they don't look the part though, minimalistic and classy. I also have good experiences of rhodium plating so it was an easy choise.