I have heard both and for my ears, prefer the Atma-spheres. It would make for a very interesting comparison.
Since the M60's were also sold as kits, I would be very careful if you buy one. Make sure you find out the history of the amplifier and what modifications were done. You can contact Ralph and I am sure he can let you know the details of almost any amp he has sold.
I have heard some small improvements using NOS tubes in the Atma-sphere's, but I do not think it is truly necessary for your comparison.
Let us know how it turns out if you can pull off the comparison. If you cannot find anyone to do it, I have a couple of friends with the Berning's and also someone locally with the M-60.
What speakers do you have? If I have to do the comparison, I would like to try and have speakers like yours to use for it.
Since the M60's were also sold as kits, I would be very careful if you buy one. Make sure you find out the history of the amplifier and what modifications were done. You can contact Ralph and I am sure he can let you know the details of almost any amp he has sold.
I have heard some small improvements using NOS tubes in the Atma-sphere's, but I do not think it is truly necessary for your comparison.
Let us know how it turns out if you can pull off the comparison. If you cannot find anyone to do it, I have a couple of friends with the Berning's and also someone locally with the M-60.
What speakers do you have? If I have to do the comparison, I would like to try and have speakers like yours to use for it.