I don't feel the SET 120 is any sort of entry level amp. It may be low power int the greater scheme of things, but the sound quality is as good as anything I have heard. I had a U70 for many years. I upgraded the tube sockets, jacks and some of the wiring. I drove Infinity Intermezzo 4.1s to great effect. I loved that amp. The SET 120 betters it in all aspects. I have kind of a whacky set-up. A pair of VMPS RM2 that were a real project. The woofers didn't match and the passive radiators were trashed. I replaced the woofers with higher efficiency ones that didn't go so low. I have a pair of VMPS smaller subs with 500 watt BASH amps.i use a Marantz AVP8802A and the room correction. Crossover is set to 250 hz and goes to the plate amp. Plate amp also has a crossover, 60 hz, and it goes to a 100 watt Adcom amp which drives the woofers in the RM2s. The woofers in the RM2 basically see 60 to 250hz. The SET 120 drives the Neo panels and Aurum Cactus ribbons from 250hz on up.
It's a true tri-amp set up.
Inner detail, dynamics, wall to wall Soundstage. I never thought I would say "good enough" but here I am, living the dream. I listen to a lot of live Grateful Dead, prog rock, rock, jazz and some classical including choral works. The transparency, detail and 3-D Soundstage are stunning at times. Bass isn't too shabby either.
I had an Odyssey Kismet amp as well. I couldn't tell much difference between them. I would leave one in the system for a month, and then the other. Made sense to sell the Kismet and keep the SET120.
SET 120 is hardly and entry level amp.