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I will get in touch with Esoteric. But I would assume that since they released SA-10 and AI-10 as a pair. they would obviously ensure that performance is enhanced when you use them as a pair.
Excerpts from the Dagogo review:
"Instead, Esoteric devised a PWM (Pulse width modulation) scheme for the AI-10 based on Texas Instruments new TAS5076 integrated circuit, which not only features an excellent error correction algorithm for signal processing, but also facilitates the capacity of higher amplification output. According to the TI whitepaper, the TAS5076 is a 3.3-volt, high-output 24-bit digital pulse width modulator with built-in overcurrent and over temperature protection for use with MOSFETs, thus suitable for driving loudspeakers directly.
After the incoming digital signal is processed by the PWM architecture, it is then prepared by the master clock for output in a 1ppm- (one part per million) accuracy synchronization mode at the Esoteric-original Universal Clock sampling frequency of 100kHz. When synchronized to the AI-10s master clock, compatible disc players, such as Esoterics own SA-10 SACD player, will supposedly improve in performance level. The same master clock also creates CD-compatible Word Clock Output Frequencies of 44.1, 88.2, 176.4kHz, as well as those at 48, 96 and 192kHz, which are DVD settings for the companys own multi-format video players, namely the P-03 Universal, the UX-1Pi, the UX-3Pi and DV60.
In addition to the PWM and master clock treatment of incoming digital signals, the Esoteric also converts all incoming analog signals into digital by way of the AKM (Asahi Kasei) 5385B 2-channel A/D converter, which operates at a 24-bit, 192kHz sampling rate with a 114dB dynamic range. The converted analog signal, now in the digital domain, is then processed by the same PWM and master clock architecture again.
Esoteric fitted this PWM device with the IRF 6665 MOSFETs by International Rectifier (IR). According to Kazutaka Tsuda, Esoterics Manager of Oversea Sales, this IRF 6665 MOSFET features compact dimensions and is capable of fast heat radiation, thus negating the need for a heat sink. In addition, the IRF 6665s compact body also allows for direct soldering onto the PCB (Direct FET), which eliminates the noise leakage problem prevalent in designs with long lead from MOSFETs. Most excitingly, Esoteric adopted the zero negative-feedback topology for optimum sound quality."
"The resultant exceptional speed of the Direct FET design is complemented by two 18,000 F capacitors per channel, fed by a large, 205 VA toroidal transformer, producing a maximum output of 150 watts per channel into 8 ohms.
One of the more intriguing functionalities of the AI-10 is the i_RC or i.LINK remote control function. The i.LINK function, also known as the IEEE 1394 computer standard, is desirable for facilitating digital transfer of SACD multi-channel signals, pending future hardware upgrade on the AI-10. Also requiring hardware upgrade, the i_RC or i.LINK remote control function, on the other hand, works in sync with the AI-10s CH (Channel) mode that allows multiple AI-10s to be operationally united by one leading AI-10 in a multi-channel system. In such a system, all AI-10s driving their respective channels will respond in unison to the leading units change in volume, muting and dimmer level.
Most considerately, Esoteric offers its AI-10 owners a function called SVOL the option of customizing the starting volume upon unit turn-on. If the next time you turn on your Ai-10, you would like to avoid being startled by the last volume setting that you left it with, the AI-10 offers the comfort of customizing a turn-on volume, from ? to -20dB.
Rounding up the thoughtful niceties on the AI-10 are the pair of WBT nextgen speaker terminals and an RCA INPUT 4 that is switchable between Line and Phono MM.
Hence, by virtue of the aforementioned engineering architecture, the Esoteric AI-10 has four layers of functionality. First and foremost, it is a high-efficiency, class-D power amplifier with a continuous output of 110Wpc/8? and 150Wpc/4?, while outputting 150Wpc/8? at maximum, and 200Wpc into a 4? load. The AI-10 is also a companion Master Clock Sync Generator device for its SA-10 SACD player, increasing the SACD players performance level by synchronizing operations of both units with its own high-accuracy master clock generator.
Then, the AI-10 is also an upsampling DAC/ADC, offering to upsample all signal, digital and analog alike in origin, to your choice of 44.1, 88.2, or 176.4kHz for its eventual, analog outputting. Lastly, in a multi-channel or home theatre environment, a AI-10 can be added as needed to drive the surround-sound speakers. In accordance, the display on each AI-10 can be set to show either L (Left), C (Center), R (Right), LS (Left Surround), RS (Right Surround) or LFE (subwoofer)."