I've actually heard the SP T3 and it sounds really good to my ears. Very open and warm. I have NOT heard the Peluso P12 but I've been reading a lot about it and many reviews say it sounds VERY much like a new C12. I was wondering if anyone who has actually heard it could advise me on whether it is worth the extra money over a SP T3 ~$600 more. Any advice on which one I should go with?