The Zahl HM1 is 8K USD, 7K GBP (5,832.50 GBP pre-VAT).
Lina Amp is now a whopping 9.75K USD, 9K GBP (7.5K GBP pre-VAT), 16.25K AUD after a recent price hike.
The biggest problem I have with the Lina amp, in my audition, was that although it can make the Susvara's "loud", it didn't have drive to it in the sense that is was dynamic, effortless, FAST... not nearly in the same way the AMP-23R could.
To top it off for the price, it doesn't have pre-amp functionality or speaker drive functionality, doesn't have any analogue signal processing functionality, doesn't have variable gain or precise relay-based volume control. It has a good build quality though...
Sorry if I'm ripping into this too much but I'm really scratching my head at this one.
If you were someone who was thinking about getting the dCS Lina DAC & Clock combo, which is a fantastic TOTL DAC, you are doing yourself and the DAC a great disservice by pairing it with the Lina Amp.