I've not heard anything better *so far* than the A23 and HA-500 with any 103 - 'R' , 'Pro' and 'SA' included, but I'm expecting great things from Dave's SUT when it's born

One I've not heard is Denon's own AU-S1, but I'd imagine it's quite similar in balance to the HA-500 head amp. A future project is to upgrade the HA-500 with high-grade modern caps, resistors, etc, and the PSU to something beefier in a separate case, all of which I'm sure will improve its performance further.

To be honest, I'd be very surprised if the AU-S1 is better than the A23, given the latter's 'provenance', but you know me, I might import one some day just to find out

Marco.