I can't compare with the regular Twelve, but I find the Twelve Master to be audibly better than the CMA400i.. Everything is more finished, has a much more refined and layered presentation, detail... I also agree about it being more powerful than the CMA400i, but to me that not only translates to a position on the volume knob, but really to a more solid round and mature foundation in the entire sound.. As I said earlier, perhaps not $1100 better, but definitely more than $600 betterI compared the 400 and twelve for hours with my HD800's in a local shop before i got my 400.. i really couldnt tell any difference in sound signature other then turning the volume knob closer to half on the 400 against the 12's 10 o'clock. 400 has loads of spare power even being the 'little brother' hence my choice. U need a really power hungry hp to run short.
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