Transcendent Sound was founded by Bruce Rosenblitt, an iconoclastic engineer who disregards “common wisdom” to produce some of the best sounding amps available at any price. I would argue that his SE OTL is the best sounding amp you can buy, period.
Bruce designs his kits to be easy to build. Everything’s mounted on printed circuit boards. Some of the wiring can get tedious, but there’s never any question of whether you are going to be able to get the thing done. All his products worked the first time I powered them up, and have never caused a bit of trouble. This is the way kit amps should be done.
Bruce’s trademark is the the use of his patented “Output Transformer-Less” (OTL) technology. This eliminates the output coupling transformer from tube amps, along with the distortion and non-linearity of the transformer.
When I bought his products, the T-16 monoblocks (40 watts/channel) were his flagship product. They have since been supplanted by an amp he calls simply “The Beast”. I’m awfully pleased with my T-16s so I don’t know whether I’ll bother upgrading, but I would definitely recommend any of his products.