Excellent points. I concur, the WA22 and the HD800 make for an excellent match, especially with the right set of tubes. Having purchased the Vali recently, I can also recommend the Vali with the HD800. While the Vali may not be as neutral sounding as the WA22, it comes surprisingly close. From a value perspective, its hard to beat given the cost of the Vali as compared to the WA22 and upgraded tubes.