Got the emotiva today but only had about 5 minutes to listen to it before I had to go to work.
Right off the bat I notice a slight hiss with volume all the way down and it stays the same with volume turned up, so that's simply the noise floor. I put foobar at -20db and noticed channel imbalance up to around 8:30 on the dial so I had it comfortable at 9 or 9:30.
Just to give an indication how powerful this amp is and how sensitive the HE-400S are, I could hear music very faintly with the volume knob at 0 with foobar at 0.00db.
I have some resistors I will play around with tonight in an attempt to eliminate the noise floor, which is not noticeable on most music, only with some quiet jazz and classical, which unfortunately I do listen to, so I will be needing a solution here. I am using the HE-400S, very sensitive HP.
Sound: overall better than the magni though not by much. Most noticeable is the increase in bass dynamics. More slam and texture on low notes. So definitely an improvement. Like I said I only had 5 minutes to listen but what I heard impressed me. I will likely jump on the HE-560, which I heard at CanJam and really liked, or the HE-500 if I can find a deal, as these will scale much better than the 400S, which is almost maxed on SQ wise on the Magni.
I am using the HOSA adapters linked earlier in the thread to connect to the amp. Will try to post more impressions tonight after using some resistors in series from the + on the amp to the + on the banana plug.