I have heard a lot of Mark Levinson's products over the years. I could never come up with the mult-thousands needed to buy them, but if I had the money, Levinson would be the first place I would look. If this headphone amp sounds anything like those products I heard I think we are in for a treat. To be truthful, I think Levinson amps have a similar character to the Headroom Max. Now if Krell made a headphone amp we would probably be getting something very similar to the Sudgen Headmaster.
As for the Wheatfield, I think this is a company that could be making a similar mistake that Hales did. No matter how good your products are, it doesn't matter unless people know about them. I don't think they need to mass produced like Bose, but a little more agressive advertising wouldn't hurt.
I tried quite a few amps before I ended up with the HA2. In my opinion this is the best amp I have ever heard. I don't think this amp is as mushy as it's reputation is. I find it to be very detailed, and dynamic, but isn't so over analytical that you can't enjoy the music. It also opened up the soundstage of my HD600s, and made them sound more like speakers. I really believe in this amp. If I did not, I would of returned it like the others.