Different price classes - Midgard costs roughly 1.8x what Magni Unity does. Expect it to lead on paper; the question is whether you will hear the difference through the headphones you own.
| Area | Better | Why |
|---|
| Noise floor | A | Midgard is the quieter design on paper - 128dB against 122dB. Audible mainly with sensitive headphones in a quiet room. |
| Built-in DAC | B | Magni Unity can take a DAC module; the other needs an external one, which is another box, another power lead and another purchase. |
| Analogue inputs | A | Midgard takes more analogue sources - 2 against 1. |
| Room to grow | evenly matched | The same expansion options on both. |
| Shelf space | depends | Magni Unity takes up about 68% less shelf area (113cm² against 348cm²), and it is 64mm shallower, which is the measurement that decides whether a rack door shuts. |
| Price | B | Magni Unity costs less - $119 against $219 at list. |
A Midgard B Magni Unity
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?
Midgard is ahead, but on only 1 of the measured areas, and it costs about 84% more. That is a lot of money for a narrow margin - Magni Unity is the sensible buy unless a specific feature above decides it for you. If you already own a DAC or a streamer, the built-in one is money you are paying twice for, and Midgard becomes the more rational buy. Think about the whole system: the roughly $100 saved by taking the cheaper one would buy better headphones, which does more for the sound than the difference between two competent amplifiers.
What a spec sheet cannot show: how either sounds with your headphones, how the controls feel day to day, and whether the gain settings suit what you plug in. 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.