I recently listened to both the Kaiju and my SII-45 fed by my Beepre. The Kaiju had more than 2 months of regular use, so I think it was pretty well settled in. Both amps were configured for 16 Ohms output impedance feeding my Audeze LCD 4 headphones. The SII-45 uses EML 45B tubes, while the Kaiju uses EML 300B. The SII-45 was used as a straight power amp by setting the Mourquiet attenuators to 0dB attenuation. Both amps have the DC filament upgrade, and the SII-45 also has the Shunt Reg upgrade (a version of which comes stock with the Kaiju). So as close to apples-to-apples as I can get. So time for a second impression.
First off - a surprising result: my SII-45 sounds just as loud as the Kaiju at the same BeePre attenuator settings (normally, for me, -18 dB on the course attentuator, -0 dB on the fine). This is surprising since the the SII-45 is capable of no more than 2W per channel versus 8 wpc for the Kaiju. But this finding is consistent with my previous impression that my SII-45 sounds noticeably louder than my SII-2A3. I don't know what explains this - perhaps the SII-45 has more 2nd and/or 3rd order distortion and the human ear/brain translates higher 2nd and/or 3rd order distortion into the experience of a louder fundamental? Dunno - just wild speculation on my part.
The Kaiju has a plainly wider bandwidth, with most of the addition being, to my ears, in the treble and it is here that I think the Kaiju really shines. The Kaiju sound signature seems centered in the higher frequencies, with incredible detail and space. By comparison, the SII-45 sounds lower mid-centered. The highs are there in the SII-45, but with much less detail and more as accents to the mid-sounds that seem to "lead" or "center" the music. Bass-wise, the Kaiju again has incredible detail and is quick and hard punching -- but, to my ears, the Kaiju's bass performance is still dominated by the treble, which leads and centers the music. The bass of the SII-45 sounds woolly by comparison - powerful, but lacking the detail and precision of the Kaiju. With the Kaiju, I can hear the timbre of a string on an upright or even electric bass, whereas with the SII-45 I just hear the note. At the same time, though, the bass of the SII-45 seems to work harmoniously with the mids, resulting in a sound signature that is, as previously stated, lower mid-centered.
Overall, the Kaiju is clearly the technically superior amp. But for simple, non-analytical listening enjoyment, the SII-45 still holds it own. Having concluded that the Kaiju was clearly better, I was all set to power down the SII-45 and re-insert the Kaiju but couldn't bring myself to do so ... "just one more song". And that turned into a few hours of really enjoyable listening, with my head happily bouncing to the music. For me, the "magic" of the 45 is real and the SII-45 has lots of it (not just with the EML 45B, but also with my other pairs of 45 tubes - I just prefer the EMLs). If I had to pick between the amps for very long listening sessions or background music to be played all day, i would probably choose the SII-45. It is never fatiguing; whereas, to my ears, the Kaiju can be after more than a couple of hours - it really is that detailed and precise.
So my next endeavor (after rebuilding my sadly dismantled BeePre) will be to rebuild the SII-45 with new and bigger iron on a bigger chassis to see if I can add some of the additional treble, detail and punch of the Kaiju. I am leaning towards getting custom 4K M6/Mumetal OTs from Sowter, to be paired with one of their big plate chokes (maybe even their 100H / 50 mA version if that offers enough DC current handling).
cheers, Derek