New to this forum so don't know if this reply will reactivate the thread or get lost in the archives. I've had a Sonic Frontiers Line1 preamp for 6 months now (not the 'special edition', stock Sovtek 6922 tubes), and a current Headroom Maxed Out Home with Reference modules for a bit longer. With fine sources, cabling and HD600s with AudioArt cable, across a variety of music, I find the Line1 to sound at least as good as the Headroom. This is driving them both teed-off of my DAC or phono stage with identical cables into their respective inputs.
Nobody is more surprised than me as the signal path of the SF is a lot longer, cluttered with a bunch of relays and wiring. I have the schematic: the signal DOES go through the entire tubed line stage before splitting off to the headphone stage. It's not entirely correct to say it's purely 2604 opamp based: the 604s are there as much to implement the crossfeed (very different topology approach to it than Headroom) as drive the phones. All the electronics upstream are beautifully laid out with great parts, but the headphone stage is a basic through-hole PCB with 1% resistors, 4 2604s and wimpy wiring for both power and signal.
As most of you know, the Headroom has very short signal paths, dual-mono SMT boards with the 627 opamp and 0.1% film caps and Vishay resistors.
But with the Headroom set to 'process' and 'bright' (the crossfeed can't be disabled on the SF), hours of comparing over the months consistently show no difference or the slightest nod to the SF. Given how differently the crossfeed is implemented and the huge difference in parts and signal path, it's remarkable how small any differences are, and a testament to SF's prowess. The SF has at times a little more holographic soundstage (crossfeed implementation) and the slightest edge in inner detail and HF resolution. Everything else is below my personal ability to differentiate...
As preamps, the SF has more top-end 'air', along with a tad more HF detail and a 'moister' HF presentation, ie not quite 'liquid' but not as 'dry' as the Headroom. Everything else identical so far as I can tell - bass, soundstage, transients...
So yes, the Line1 is a piece of work as a headphone amp, far better than the schematics or specs would suggest. Plus a full remote, tons of I/O flexibility, etc. I'll hold onto the Headroom as I find it an elegant piece of engineering, plus the ability to drive a pair of phones and disable the crossfeed, as well as probably last forever. Line 1 and 2 on the used market are a huge bargain IMO: consider you get a top-notch preamp and a $1K+ headphone amp thrown in for free...
-sd