Usually I do not like looking at measurements too much since there's a few ways to screw with them to make them look better or worse, in the case of the sa-1 it is currently one of the top measuring headphone amplifiers on the market which is very impressive by itself. Not only that, coming at this price point while being Class-A then switching to AB when the load gets heavier is pretty impressive. Overall, the amp sounds slightly warm but not overdoing it to the point where it wouldn't work with certain headphones, it is still very much natural/neutral sounding. I'd say it sounds less warm than the jot 2 while being more open and less compressed sounding, with lots of power which I never needed to use full power with any headphone, I've had it with the modius, and it worked very well, the zen dac sig which sounded even better, overall i think this is the best headphone amplifier at its price point.