while i'm a big believer in line level matching with a DVM and test tone, it does have some limitations. that being said, i've compared my own B22 to various other B22 builds, all with identical quiescent current biasing, and various pots/attenuators, and personally don't feel the the sonic differences between balanced and unbalanced are worth the extra cost and space when fronted by my BM DAC1. others with different priorities may disagree. that being said, i do agree with purrin that balanced does give you a slightly more open soundstage. i heard this difference in a Bijou amp that i converted from unbalanced to balanced as well, but could not do an A/B comparo like i've done with the B22. keep in mind, these are only 2 different amplifiers, and by no means an exhaustively formulated opinion.