WOW!
I had the chance to hear a UcD700AD today in a mates system and it totally blew me away. We also took the opportunity to do a direct AB with my AKSA 55N+ that I'd brought with me and to show him what a real amp sounds like - more on that later.
He uses a PC as the source with lossless audio and a highend RME fireface 800 convertor - pretty much the same as I'm running except digital filters for the crossover on my DIY speakers. He has Nordost Reddawn speaker cabling with Chord balanced XLR interconnects(used with the UcD700AD) and Scorpion Canare/Belden RCA interconnects for unbalanced operation(used with the AKSA). His left and right speakers are modified Reference3a Veena.
We connected both the amps up directly to the DAC's on the RME Fireface 800 and this enabled us to do a direct AB comparison right there in the software on the PC by simply setting up and thereafter clicking one of the presets that either used the AKSA or the UcD700. The AKSA was connected using unbalanced interconnects and the UcD was on balanced XLR's. The RME uses servo balanced outputs so the appropriate line level was automatically selected. We also matched the levels of each very closely as there were clear differences in overall volume - no suprise. Overall the UcD needed bringing down a fair amount to match the quieter AKSA. All interconnect cables used were high quality though we did use different brands on each amp unfortunately because of the balanced vs. unbalanced situation. We did have to swap the speaker cables from one amp to the next though but this took only a few second with banana plugs and yes we did it with the amp left on

Sorry!
After just casually listening to each amp for around a half hour we set about doing a direct comparison. All listening was done at a true to life type listening level or the point where it sounds about as loud as the real thing would.
First up was Vivaldi - The Four Season (Chesky Records). I love this disc and there are some real tests of imaging, nuance, flow and atmostphere in a few of the tracks. I've listened to this many times and I've heard it on bad systems, average systems and superb systems. You know when your listening to a superb system because you completely and utterly forget about everything, the music just takes over and fills the room in a completely natural manner. Both the AKSA and, much to my dismay, the class-D UcD achieved this, it was the little details that were different and ultimately made the difference.
Overall tonality between the amps was very similar ie. completely natural. But the big thing that I really noticed was the bass, and to a slightly lesser extent, the difference in imaging and specifically focus and depth.
The AKSA sounded great but I just couldn't help realising that every time we switched over to the UcD the imaging got that bit more sharper and more realistic, I really like the way the it moved sounds behind the speakers - something the AKSA did attempt but it just wasn't as definite or clearly defined, its a difficult thing to describe but when you hear this effect its a wonderful thing to behold and especially with superb recordings like this Chesky one.
The biggest difference for me though was in the bass and its here where the AKSA got shown up. The UcD was tight and effortless and the AKSA was a bit blurred and didn't really sound as though it had quite the same grip. Or put another way, the definition of the deeper tones and the colour of the room wasn't as 'right' on the AKSA.
After this we moved on to some Andreas Vollenweider and Craig Armstrong. It was a pretty similar story and in the end I preferred the UcD though the AKSA was still very strong.
Drawing things to a close, we put a few of the 'test' scenes on from the Matrix, Starwars movies and other big SFX movies. Again the UcD was clearly the better performer, its transient abilities are nothing short of a revelation.
After a great day of just listening and comparing I'm now wondering what the hell is going on. My lovely AKSA 55N+ was convincing beat by a class-D amp! After bulling the AKSA up so much to my mate over the last few weeks, I've got to say that I was rather embarrased because of my over confidence.
I'm going to be selling the AKSA but thought I'd ask if there was anything obvious that I should check that could be causing the performance to be slightly off - or maybe the UcD is just the better amp?
I've got at least 300 hours on the AKSA and I left it playing music for a whole week into a dummy load of 8ohm on a fairly loud setting. Thats about 150hrs and because is rigged up to the digibox, PC and projector its in use very often and this has been the case for around 3 weeks now, so its probably more like 400hrs actually.
I've checked the bias again and its as per Hughs intructions.