You have to understand that there are no losers here. The nice thing about current driven amps is that they appear to be tolerant with most if not all headphones, regardless of impedance. Impedance matching does not seem to be all that essential, very likely because the output signal current drives the heaphones ("push"), rather than the output voltage inducing the signal current through all the system impedances ("pull"), implying impedance matching is more critical. Or so it once made sense to me...
Comparing the CMA800 and HPA-21 amps, using the same DAC and source material, the CMA800 seems to be somwhat brighter, more airy, with the HPA-21 darker/warmer. The HPA-21 seems to have more body and texture in the mids and middle bass regions. However, the CMA800 appears to have slightly more bass extension, however thinner. Weird that. And the CMA800 seems to actually have less distortion than the HPA-21; the notes and vocals are crisper, more articulate. The HPA-21 also seems to run a bit hotter, for what that's worth (Class A?).
Having said all that, there seems to be a special synergy with the CMA800 and my LCD-2s. I believe this extraordinary match is because of pairing a brightish amp with darker headphones. Remember, we're talking nuances here, not glaring attributes. But it's a very good resulting tonal meld which is quite pleasing to the ear. Of the two amp pairings with the LCD-2, I feel the CMA800 combo is more euphonic, at least to me.
However, I think that the HPA-21, because of producing fuller audio in the mids and mid bass frequencies, does offer the advantage of better approximating the euphonic tube sound of lots of mids bloom. If you relish more the warm lush sound of tube amps, then the HPA-21 ascends over the CMA800.
I think that the CMA800 offers exceptional SQ value at whatever price point it's finally introduced at in the US. I anticipate a US distributor to be in place and product exhibition by RMAF 2014. Meanwhile, you can most likely purchase one factory direct by contacting
Questyle (Alden Zhao) and inquiring. Payment will need to be via bank wire transfer.