Well today, I had the pleasure of spending two hours listening to an AMR CDP through a Kondo M77 pre amp and a Kondo Ongaku amp and Avantgarde Duo Grosso speakers.
Holy mackeral, those 27 watts can get very loud when you have speakers with 109db
The sound was pretty mesmerising, not harsh at all, very detailed. The AMR cdp was very nice as well. Built like a brick shxt house and with different filters you could tailor the sound to your song or cd with the press of the remote.
Only problem is the Ongaku will cost me US$57k if I want it.
Picture nicked from Elberoth's post in another thread.