Hi Everyone, I've been a long time lurker of Head-Fi and decided that it was only right to post my impressions of this unit, especially since so few people have the opportunity to do so. I had the distinct pleasure of listening to the MHA 100 for ~6 hours and wanted to confirm that it is, by far, the best amplifier I have listened to with the HD800 (or for any headphone for that matter). Granted, there are many amps that I have not listened to, but it was really incredible what this amp could deliver- especially single ended. I have never heard an amp so effortless, it was very hard walking away from it. I also want to confirm that this unit definitely has the "McIntosh" sound (at least for me). There was a noticeable "bite" to the sound, but in a surprisingly non-fatiguing way. I'm pretty sensitive to high frequencies, so it was nice being able to stop the session without any noticeable fatigue. However, I do understand that others may not like this.
As others have mentioned, while the crossfeed feature sounded good in its own right, I much preferred listening to it with it off. Honestly, if the feature was left on by default and I was not aware of it, I would still be happy with the sound. I also tried the different gain settings, and while all sounded great, I preferred leaving it on the 300-600 ohm setting.
Do better headphone amps exist? Probably. So far I haven't heard any combination that is better, but I'd like to hear from others. I'm particularly interested in how this amp compares to the McIntosh D100 and other end-game tube amps.
Can other amps match its performance at a lower cost? It's very likely. Bear in mind that there are many solid state amps/dac combos I have not listened to. I have heard that Audio GD products, especially those with the PCM1704, sound very good. It would be nice if someone could post their impressions.
Is it worth the cost? I'll leave that up to you. However, I know for certain that I will be purchasing this unit if/whenever I have the discretionary income to do so.