Just finished my loan period a couple of weeks ago as the last one to borrow the Manley Absolute.
I've got nothing but great things to say about this little amp.
First, let's talk build quality. Despite looking delicate, it feels very solid and durable. The handles provide more than adequate support for the weight of the product and never felt like they would break during transport to different locations in my house. Unlike some tube amps I have owned or listened to in the past, the tube sockets on the Absolute grip the pins of the tubes snugly. This certainly adds to the general impression that the Absolute is certainly a premium product build for the most observant and meticulous audiophile. The horizontal volume knob rotates very smoothly with lights indicating the volume level. A very nice touch to those that prefer to adjust volume with a knob over the easy to use remote included with the Absolute.
If I had to criticize something about the layout, I'd say that I did not enjoy the fact that the headphone outputs were located in the rear side of the amplifier. While this may be great for hiding cables and presenting the amp in a more aesthetically pleasing manner, it made it a pain to place the amp in a rack space and try a few different headphones.
Moving on to the sound. My only amp to compare the Absolute against was the DNA Stratus, but I found that it was a worthy competitor to the Absolute. I listened to the Absolute with the Hifiman HE-1000 V1 and the Sennheiser HD800. DAC - Holo Audio Spring Level 3 KTE edition with mostly DSD128 or DSD256. I mostly listened to the Absolute in Push-Pull mode because the contrast of the Absolute in that mode versus the Stratus (SET) was very noticeable. In Push-Pull mode, I found the Absolute very detailed, fast, and spacious, but at the same time laid-back and not at all fatiguing with any genre of music. It could work as an amp that functioned to present music as "background music" while focusing on another task, but could also work as a critical listening device when focusing solely on the music. Despite the description I provided above, the Absolute in Push-Pull was very musical and I didn't ever feel like I was analyzing tracks instead of listening for enjoyment. Even with the maximum output of 1W, I didn't feel like the HE-1000 was constrained in any way. The bass was still visceral, tight, and pounding with authority.
The Stratus contrasts the Absolute by being very engaging, lively, and with an intimate soundstage rather than expansive. I felt like the Absolute's expansive soundstage allowed me to easily spatial locate instruments, while the Stratus portrays instruments as if they are played in a small venue. For solo vocal tracks, I preferred the Stratus' engaging sound signature, but the Absolute performed very admirable over a longer period of time. I felt like neither amp heavily colors the sound, though the Absolute may overall be a tad warmer than the Stratus.
I felt like the Absolute paired ideally with the HE-1000, while the HD800 pairs better with the Stratus.
I played with the EQ a little bit (didn't mess with the feedback too much) and was pleased with the slight coloration without any noticeable loss in sound quality. Of course, EQ has always been a subjective matter, so I will leave it at that.
In conclusion, I'd give this amp a 9/10. The point docked was due to highly subjective layout design decisions. Some may complain about the $4,500 price but, It's essentially 2.5 amplifiers in one small footprint chassis. You have a push-pull amplifier, a SET amplifier, and a ton of EQ controls that are masterfully implemented. This amp is extremely versatile and I could certainly see this to be an amp I'd purchase if my headphone stable grew any larger.
