Vladimir said:
So, if you can live with the heat, the electric bill and not play your 84dB efficient ProAcs too loud, the Sugden will be the more pleasing choice IMO. If you like to have effortless undistorted volume and performance, then the Roksan.
I haven't heard the K3, but I auditioned Sugden Masterclass IA-4 with Proac Response D18 and they sounded stunning. Yes, the Masterclass is in a different... class, and more powerful then the A21SE, and the Response D18 are more sensitive, but the sound they produced was awesome - especially for classical/jazz stuff. No muscles though, if you're looking for that sort of thing (that's why I ended up leaving with a Naim when I was set on buying Sugden).
If you don't mind second hand, there might be better value in geting a used
Accuphase or even
Sugden, but with more power. Class A does sound magical. The other day, someone linked a really tasty looking Accuphase 303 on the bay, and the listing had a link to a german 2nd hand shop that had some good looking stuff there. With warranty! And even money back guarantee if you don't like it, if i remember correctly. Might be worth serious consideration.