Alright, just a short note, but as one of the lucky owners of a MHA100 I will quickly post my findings so far:
With headphones:
Unfortunately I did not have too much time with it via the headphone out but what I heard was quite impressive. I have the Lehmann Linear as well and the LCD-X with it sounds pretty impressive already, with high clarity/transparency, very good low end extension, absolutely glorious mids, ... let's just say it plays to the strengths of the LCD-X.
Hooked up to the MHA100, though, the LCD-X open up, soundstage seems bigger, imaging more/better defined, the low end gets an extra boost (while still not leaking into the low mids), the top end gets more sparkle and overall it just feels like (at similar volume levels) it is driven with more authority. Very much in control while still sounding melodious and giving an overall more musical impression without sacrificing detail.
Then again, it is "just" a Linear we are comparing it to here.
With speakers:
I hooked up my trusty KEF LS50 to the MHA100 as soon as I got the beast home. I had already heard the combination (honestly a big part of the decision-making process to invest 5K Euros in an amp when I already had a setup I was quite happy with at home).
In the listening room in the shop I had the listening session with the MHA100 the combination of MHA100 and LS50 sounded highly impressive and I couldn't wait to try it out at home. So, after having connected it all, I fired up Audirvana Plus on my MacBook Pro (early 2011) and started listening to all sorts of music from 320kbps MP3 to 24/96 FLAC. I tried various genres from pop to electro (mostly post-dubstep) to country to rock to indie, no classical as of yet, though.
All the same aspects as described above are valid for using the MHA100 with speakers as well, but what really blew me away was how much more there was. In every department, be it low end extension or details in the mids or sparkle up top or soundstage or musicality (for whatever that word is worth as I think it differs from person to person), the LS50 just sounded superiour to before. Before they were connected to a rotel RA-11. Not the same league as the MHA100, obviously, but the synergy with the LS50 is quite impressive. In retrospect it is too weak to fully push the LS50, but I was pretty happy with the sound before. Especially on higher volumes when the LS50 start to shine more and more. But with the MHA100 they sound so damn good on lower volumes as well! And then you crank it and there is no way in hell I could ever sit completely still, without tapping my foot or nodding along, with the LS50 on steroids (to me at least).
TL;DR
The MHA100 will give you a very transparent sound with lots of details. For my setups at least, it also provided more low end and high end extension, the soundstage feels improved, the mids are more musical, the overall sound feels driven with a lot more authority. The LS50 are very transparent speakers and can sound to bright for some ears. The MHA100 definitely helps with that.
That last statement was actually brought up by an employee at the store I bought the MHA100 from. He said he wouldn't touch the LS50 (or the Martin Logan Montis) with a pole, simply because they were too bright for him. Then he turned on the LS50 via the MHA100 and simply said "well, this is the first time ever I actually LIKE the LS50".
Well, not so short after all, but if anybody has questions... shoot!
Cheers,
perplekks45