Right about now, I can see all the skeptics saying to themselves, "Well, that's nice and all, but how does it sound?" Especially since that the A1 is driven from the headphone output rather than the line-out of the iPod, you can see how audiophiles will cry foul and blasphemy. However, the engineers at Simpl must have taken this into account when they designed the A1, since the volume control of the iPod itself works very well with the amp. There's no distortion or volume matching problems. Since the A1 doesn't have its own volume control, testing it out of the line-out is a futile effort regardless. So take it as the way it is, it's meant to work with iPod's headphone output. Although in the purist's point of view that is just "wrong", Simpl's engineers did a pretty good job with such an implementation.
The difference between sound amplified through the A1 and iPod's headphone output itself is very obvious. There's an extra layer of dynamic, the trebles has a crisp clarity without being overtly harsh, the bass are deepened and more impactful. The sound becomes more exciting and dynamic, all without the distortion that really cheap amp tend to add into the signal. Similarly the sound positioning cues are sharpened as well, giving the soundstage a little more depth.
The A1 also provides plenty of power for those high impedance headphones. With my 2X-S, I was only able to turn the iPod's volume control up just a few notches before it became too loud to be useful. You can easily power something like a Sennheiser HD600 to a reasonable volume level, which the iPod cannot do alone by itself. One of Simpl's claim is also how they'll help you save some battery power from the iPod, of course playing at a lower volume level will help slow the drain of the iPod battery.
If you look at portable amps in this price class, a few comes to mind: Headroom's Airhead, some type of CMOY or Mint Meta amps, Headsave's Go-Vibe, or Xin's SuperMini and SuperMicro. The A1's sound quality can be considered roughly equivalent, competitive with all of them. Of course all of those amps have different characteristics of their own, but in general, the A1 can be considered in the same range of performance as all the other traditional, portable amps of its price class. This reflects that the A1 is not just another cheap gadgets that's riding on the glitz and marketing muscle of the iPod, but a legitimate contender in an audiophile market as well as the consumer market.