That is not only highly subjective, how in the world are you to compare an electrostatic amp to a dynamic amp... ?
For example, I can connect my "Fire-Bottle" and Taurus MkII amps to the same dAC (Yggdrasil). I can use the same headphones, HD800, to directly compare each amp, using the same HP/DAC.
You change one component in the chain (DAC or HP) and there is no objective way to compare, unless I'm missing something?
If you're talking purely on a technical design standpoint, sure, I don't know crap about electronics in that realm. KG maybe could be the best designed amp in the world, but if it's not coming to best SQ in the world, I can throw the technical design out the window, who cares.
And I know I'll never get the group think thumbs up, just posting this for others, not the regulars here.
I want to be a "devil's advocate" and get some counter points in this thread, no worries.
(Or maybe people want to endlessly talk about 007 revisions and rehash talking points 100s of pages in row

)