Voilà...
So I compare since yesterday afternoon the HE to 272 with 250.2 and Focal 1028be with NACA5, ethernet cable Wireworld Starlight 8 (better than wifi), Powerline, RCA-XLR Flashback cable for HE, DIN-XLR Naim cable for 272 and Qobuz Studio (Eric Bibb, Paul McCartney III, Robert Glasper, Oscar Peterson, Miles Davis, Youn Sun Nah, Rodrigo et Gabriela, Mogwai, A.A Williams, Tricky) and let the two warm up for several days (two weeks for HE) and controlled the phase sector, important for Naim!
I confirm the quality of the headphone output with the Focal Clear MG, of better quality than the 272 at all levels but now it is the preamp output that interests us…
I must point out that the differences in listening are not huge and that the HE defends itself well, but they are there… I will continue listening, if necessary I will comment again.
The FR is wider with the 272, the bass are better held and go down lower and I hear a slight bump in the low-bass that is not there with the 272, and even if the details and transparency, the voices are very good with the HE, the treble runs better and longer (especially with jazz), and there is more presence (vocal jazz) and texture (acoustic music, jazz) with the 272. The sound image is equivalent in width as in depth, although the readability of the notes is good on the HE, it is better on the 272, the space is better tiered.
The HE does not demerit and without comparison the HE is good but the system is, I think, of too high quality for the HE.
It’s a shame because I would have kept it for the headphone output (and is beautiful) and replace the 272 but I place in first the SQ of the preamp before the sq of the headphones…
To sum up, I think that it is above all a headphone amp that can be used as a preamp but it is not that primary function for the one that puts the SQ in priority.
I hope this debrief will be helpful but don’t take it literally and go listen the HE…