Just posting a couple pics of the internals -- I always enjoy looking at pics of layout and wiring more than external aesthetics. And sharing some listening impressions and speculations.
The big open spot in the middle with exactly 169 hand-drilled holes(!) was for a high voltage regulator that I've failed to make work with the amp. So now there's just a big vent in the middle of the amp -- not a bad thing, I guess.
The second pic shows the parallel load resistors that, in parallel with my 200 ohm headphones, let me match whichever OPT nominal output impedance I switch to: 16, 32 or 64 ohms. There's a toggle switch for each load resistor, so I can listen both with and without. Without the parallel load resistor, the reflected load that the output tube sees is much higher, particularly when the OPT is set for 16 ohms and loaded with 200 ohms. PJ has advised in other threads that the higher reflected load reduces distortion a bit, but at the potential cost of some bandwidth/frequency response. More recently, on Audio Asylum, PJ commented that a going theory (which he did not necessarily endorse, but simply reported) is that 2nd harmonic distortion contributes to the experience of "air"/"space" in the music, with more 2nd = more air/space, and less 2nd = less. [Correction] "dynamics" versus "air/space/clarity" - where more 2nd harmonic = more dynamics and less clarity, and vice versa.
My listening impressions when toggling the parallel load resistors in/out are may be consistent with the above theory -- although perhaps there is more at play than just increasing/decreasing 2nd harmonic distortion when I do this.
Without the parallel load resistors, music is tighter and more precise, but the soundstage loses depth -- it's as if all the instruments are in line across the front of a stage, or occupy a two dimensional plane. Whereas with the load resistors, the music occupies a 3 dimensional space, with different instruments/notes located in different left/right, fore/aft, up/down positions. Pretty cool. In the stock build, I tended to prefer the tightness and precision of using the amp without parallel load resistors (particularly the added precision of bass notes). But the new Finement OPTs are very detailed and punchy, and I tend to prefer the spaciousness I get from the parallel load resistors -- depending on what I'm listening to.
cheers, Derek