No single best amplifier here. What decides it is what you have to drive, what you need to plug in, and how much of the system you want in one box.
| 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 Streaming Amplifier 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 | A | Both decode on board, but only Roksan Attessa Streaming Amplifier handles MQA. |
| Streaming | evenly matched | Only Roksan Attessa Streaming Amplifier has BluOS; only Marantz Model 40n has HEOS. Neither list is longer in a way that matters - check the one service you actually pay for. |
| Analogue inputs | B | Marantz Model 40n takes more analogue sources - 3 against 2. |
| Room to grow | evenly matched | The same expansion options on both. |
| Price | B | Marantz Model 40n costs less - $2,499 against $3,199 at list. |
A Roksan Attessa Streaming Amplifier 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?
Neither runs away with it - they trade advantages. Let the "depends" rows and the speakers you already own settle it. If your speakers are a difficult load - 4 ohms nominal, big woofers, or a sensitivity in the low 80s - Roksan Attessa Streaming Amplifier 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.