I tested the Rotel Michi P5 with my Audio Precision SYS2722 system (see the January 2008 "As We See It"). Looking first at its behavior via its line inputs, I performed most of the testing with the balanced inputs and balanced outputs and with the volume control set to its maximum. I repeated some of the tests with the unbalanced inputs and outputs with the volume control first set to its maximum, then at 77, which is equivalent to –10dB. (The volume control operates in accurate 0.5dB steps.)
The maximum gain for the balanced input to the balanced output…