One is a streaming all-in-one and the other is an amplifier. Judge them on how many boxes you want and what you already own, not on the spec sheet alone.
| Area | Better | Why |
|---|
| Power | evenly matched | Effectively the same output - 80W against 70W into 8 ohms is under 1dB, which is not an audible difference in loudness. |
| Grip on hard loads | A | Roksan Attessa Integrated Amp holds up better into a 4-ohm load: its output increases strongly to 130W, where the other increases modestly. That matters with demanding speakers far more than the 8-ohm figure does. |
| Noise floor | B | Marantz Model 40n is the quieter design on paper - 106dB against 98dB. Audible mainly with sensitive speakers in a quiet room. |
| Built-in DAC | evenly matched | Both have a DAC on board with much the same capability. |
| Streaming | B | Only Marantz Model 40n has AirPlay 2, Roon and HEOS. |
| Analogue inputs | B | Marantz Model 40n takes more analogue sources - 3 against 2. |
| Room to grow | evenly matched | The same expansion options on both. |
| Shelf space | depends | Roksan Attessa Integrated Amp takes up about 16% less shelf area (1779cm² against 2126cm²), and it is 71mm shallower, which is the measurement that decides whether a rack door shuts. |
| Price | A | Roksan Attessa Integrated Amp costs less - $2,099 against $2,499 at list. |
| Watts per dollar | A | Roksan Attessa Integrated Amp is the cheaper watt - about $26 per watt against $36. A blunt measure, and it says nothing about how either sounds, but it is the honest one for raw output. |
A Roksan Attessa Integrated Amp B Marantz Model 40n
depends neither is better in the abstract - it turns on your room, your system or how you will use them. Only specs published for both amplifiers are judged; anything missing on either side is left out rather than guessed.
Which should you choose?
The usual trade-off: Marantz Model 40n measures better, Roksan Attessa Integrated Amp costs about 16% less. With most speakers in most rooms that gap is smaller in practice than it looks here. If your speakers are a difficult load - 4 ohms nominal, big woofers, or a sensitivity in the low 80s - Roksan Attessa Integrated Amp is the safer partner, because how an amplifier behaves when the impedance drops matters more than its 8-ohm rating.
What a spec sheet cannot show: how either sounds with your speakers, how the controls feel day to day, and what the app is like to live with - which is where most all-in-one amplifiers are actually won or lost. Power figures are the manufacturers' own and are not measured to a common standard, so treat small differences as noise. If you can hear both, that will tell you more than any row above.