Well, I've had the Sig 30.2 for two days now, but have only had time to sit down and really listen to it for about two hours last night. I need more time to burn in the unit and also to solidify my impressions of it, but I will say that, in my system and to my ears, Vinnie's goals below have all been realized and that this amplifier sounds very, very, very good to me. It sounds to me the way I imagined that Sig 30 would after reading reviews and impressions of it. This is not to say that I was disappointed in any way when I did get the original Sig 30, but I think people here know what I mean by that, the 30.2 just really sounds sweet in all the right areas and is by all means in my book a significant step up from the Sig 30. Associated gear is a Macbook Pro, Red Wine USB Select, Ack! Dack 2.0, Sig 30.2, Zu Tones and Zu Cables.
BTW, I got the 30.2 partial upgrade so I don't have the new case or the SMART module installed.
a) A warmer, and more seductive sound signature (noticeable out of the box)
b) Greater dimensionality (noticeable out of the box)
c) Added bass weight (not sure about this yet, my sub needs tuning still)
d) Sweeter top end (definitely noticeable out of the box)
e) Richer tone, without sacrificing any PRaT (this is getting repetitive- definitely noticeable)