Measures x1000 times worse than Magni 3+. Sounds cool, where do I sign up? Going to keep this short, but will take questions. Before we being, please familiarize yourself with this comparo: https://www.superbestaudiofriends.org/index.php?threads/three-affordable-tube-hybrid-headamps-–-garage1217-project-horizon-compared.9697/ Note: impressions are with ther provided GE 6BZ7 tube unless otherwise indicated. The MOTU Ultralike mk4 was used as the source. The Vali 2+ is different from the Vali 2 in these respects. More present highs - less dark More lively, more resolving, more engaging similar to the Vali 1 (in retrospect, Vali 2 was a step and a half forward, but a step back). I think the Vali 1 still has a small edge in immediacy, but the Vali 1 also has some issues with the super tube microphonics and highish distortion which is audible, but in a pattern that indicates euphonic distortion. The question is whether one should upgrade if one has a Vali 2? It depends. If you got your system set up and optimized for the Vali 2, then it's probably best to stick with Vali 2. The 2+ is an improvement, but the improvements are incremental, and the tonal balance change from dark / laid-back to more neutral may ruin existing synergies. If you got a Vali 1, and can deal with its idiosyncrasies, and are happy - I don't see the Vali 2+ as necessarily an improvement. From a "technicality" point of view, I feel the Vali 2+ now matches the MCTH (give and take), but with the Vali 2+, we have more even tonal signature. The Garage 1217 Project Horizon is still in play, but it's all together a different sound more like a mini Eddie Current Zana Deux with a MOSFET for output instead of those Russian radar tubes that ran at 400 degrees and burned off the skin on owners' forearms. Low and high-gain sound slightly different. Low gain is better controlled and less edgy in the highs. High gain opens up the stage, breaths a bit better, but can be edgy. With low Z planars, like LCD-X, HE5XX, Deva, Verum, low gain seems to sounds best. High gain sounds plodding and mushy. Zout isn't all that different between low and high, with high Zout still being less than 2-ohms - it is what it is. I'm not going to wax poetic on the Vali 2+. However, I do think it would be fun to take measurements using different tubes. Why not? Folks rolled all sorts in tubes in the Vali 2s of old, including rare exotic tubes that cost x4 the amp.