I'll be honest, I didn't even look at the McIntosh web pages when I gave me you my answer. My conclusion now that I have is more positive and more negative on them.
For one thing, these are not power amplifiers, they are integrated amplifiers, and just for audiophile chic appeal they have tube pre-amplifier sections. While McIntosh usually does pretty good with tube designs, a tube pre-amp will have a lot more noise and distortion than an IC-based solid state pre-amp. And tube frequency response measurements are often not as good as solid state designs. Are these degradations - and that's what they are - audible? Given we're talking about McIntosh, probably not. But why pay more for worse performance?
I asked that question because I know the answer. These integrated amps look unique, and they're built like jewelry. I get it. I have numerous friends who wear very expensive watches, and even they know they don't tell time any better. They're just jewelry and works of mechanical art, and there's nothing wrong with that. If that's what they and you want, I say go for it.
The amplifier sections do not have the stupid McIntosh output transformers (Autoformers),so output does increase substantially into 4 ohm loads. And in the bass, where the power is needed, the 1028be is really a 4 ohm speaker. The -s801 is weak into 4 ohm loads, rated only at 120 watts/ch, so if you have a large room and play music with a lot of bass loudly you may indeed hear a difference, especially with the MA-352. But if you have a small to medium size room, say 4000 cubic feet or less, you're still unlikely to hear a difference.
If you really want one of the McIntoshes, if you really want them just because they have a cool look and feel, go for it. What we think doesn't matter.
Edit - I misread the Yamaha specs. The 120 watts/ch is into 6 ohms. They're not even rated into 4 ohms. But I'm still not convinced you'll hear a difference.
