On my trip to Amsterdam I had the chance of demoing the Abyss 1266 Phi CC/TC with the newest version of Airtight's acclaimed ATM300 at
https://www.headphoneauditions.nl/. Big thanks to Stefan for offering me time on the amp and cans. His Amsterdam-based shop is one of the most impressive showrooms I've been to in the world, and has a wonderful selection of high end head-fi and 2-channel gear (Airtight, Abyss, Audio Technica, etc.).
Airtight has been offering some variant of the ATM 300 since the 80s, and this version involves component upgrades as well as utilizing Takatsuki's excellent TA-300 tubes. I have tried an older version of the amp in Japan with the K1000 and HE6, but this is the first time I got to run one with an Abyss can. Directly out of the Dave + Mscalar, which pairs quite well with most 300b amps, the ATM300 is such a massive step up from a kitted out WA5 that they barely sound like they run on the same power tube. It's unquestionably a 300b amp, but extremely nimble by the standards of any tube design, well controlled, and pulls no punches on the bass end. The signature negotiates a delicate balance between Manley's aggresiveness and mild coarseness with the slightly meandering signature of the WA5.
I should mention that it is critical that the headphones be directly hooked up to the taps of the ATM300: using the Hifiman adapter destroys the signature. The amp itself is physically not powerful enough to permanently damage the Abyss TC short of catastrophic power failures and, if you dig into the ratings, delivers only marginally more max power than the WA5's highest gain mode. You are paying a lot of money for only 10-ish usable watts of power, and as a speaker amp it's no good unless you run particularly efficient speakers. For driving headphones, though, this is pretty much the very pinnacle of tube amps. Short of true super-exotics (Thrax) the ATM 300 is about as good as 300b gets, all of the upside with very little of the downside.
The level of performance here stresses a simple fact: at summit-fi levels there is little point in buying a dedicated headphone amp. Between the ATM300 and amps such as the Nagra Classic INT and CH Precision I1, there's not much of a reason to go for a WA33e or Viva Egoista. Especially when the other side is more versatile
and has better fit and finish. Comparing the polish of the ATM300 to a Manley 300b is basically like comparing Kumitate labs to JH Audio.
Stefan wanted me to mention that he offers small-group evening audition sessions from 9pm to midnight, with your choice of liquor (Japanese whisky, wine, G&T's), for
150 euros for up to 3 people, deductible on any purchase of 1,000 euros or above. I took advantage of this and while it's not cheap, you get access to an amazing selection of gear, with no pressure to buy, and the opportunity to chat over drinks with Stefan, who is extremely knowledgable and just a great guy to be around with.