well, in general, the theory of tubes is to "warm" up a cold digital signal. essentially, it's a way of turning the choppy cd-ness into something more smooth, and wax-like. FUnny how it works, but done right the end results are indeed worthwhile.. Of course htis all applies to the home audio world. I've yet to be seriously impressed with any tube-amp 12v application. Even the 75x4 Butler tube amps have never really choked my chikken.
Eitherway, Iv'e really seen nothing but pictures, and definately haven't heard one, so I'll reserve full judgement, leave it at the thing looks damn cool, I mean hell, we've all been wanting flux capaciters in our cars since the 80's right? this isn't all that far from it... My one hangup isthat since it's got 4channel output, why is there only ONE tube???