MA Audio is made by ANABA, which may or may not have anything to do with Audiobahn. MA Audio's primary focus is high end SPL products. Their subs are pure SPL. Their amps are pure SPL. Their component speakers and coaxial speakers are pure SPL. The only "higher" line Anaba makes is Clif Designs, which is dedicated SQ (SQ > SPL, don't you love it Jim? =). IMO, MA Audio is in every way better than Audiobahn with the exception of subwoofer efficiency.
Their new class "X" amplifier topology (Which is basically class D on steroids) boasts a >90% efficiency.