We had a huge Balanced B22 vs. Phoenix showdown at the L.A. Meet. We used my system with the same Audio-gd power cord, XLR Sharkwire interconnects, DAC, transport, balanced HD800, etc. The only thing we changed were the amps.
At first I felt the balanced B22 (4-channel version) actually was a good deal better than the Phoenix. It took more listening time until I felt they each had significant benefits. Everyone that listened shared their opinions and will post them. It turned out to be about 60% in favor of the balanced B22 and 40% in favor of the Phoenix. I was surprised that I favored the Balanced B22 initially but I always tell the truth. At this point, I was kind of saddened.
I truly believe the Phoenix to be the more neutral of the amps. I have to see what it sounds like with the REF1 and running with CAST cables in another few weeks. I would like an amp to be somewhere between the Phoenix and the balanced B22.
The balanced B22 had better dynamics, wider and more focused soundstage, more apparent detail and better bass. However the bass seemed to be on the heavy side, the midrange seemed a tad recessed, and the treble a little too hot. I tend to favor this flavor, but it did not sound neutral to me.
The Phoenix had the blackest background of any amp I've heard (but both amps are very transparent). The midrange was more present and the tonal balance more accurate. The Phoenix has a much smoother presentation and I find that I would get fatigued with the balanced B22 after maybe 45 minutes to an hour. The balanced B22 also had plenty of headroom and can drive the HD800s easily.
So both amps have their benefits and I would love to own both. But for the price of the Phoenix, it is still the clear winner. The owner of the balanced B22 was impressed with both and would love to have either.
To give you an idea of who preferred what and what headphones they use, this guide may help:
HD800 owners - toss up down the middle, some prefer Phoenix, some prefer balanced B22
D7000 and DX1000 owners - preferred balanced B22
K70x, HD650, L3000 owners - preferred Phoenix
To me, the balanced B22 with the HD800 almost sounded like the amp had a sonic signature/curve similar to that of the D7000. Unfortunately I don't know if this was my DAC of the amp. With my DAC and the Phoenix though, the sound is neutral.
But make no mistake, these are both world-class headphone amps and should be on the top of anyone's list. They both remain the best SS headphone amps I've ever heard. I should say my girlfriend who has noticed many things about my system in the past and has been right about most of them preferred the Phoenix by a wide margin. Her actual words about the balanced B22 are, "God, I don't like it at all." Unfortunately, we don't share the same opinion.
So that's all for now. For most impressions, please visit the L.A. Meet impressions thread.