I owned both and now have a 34. If they were both 100% IE. New as I remembered them I would say the C-28 was warmer, had a volume control that was horrendous, and low level inputs were a big problem with ground issues and channels cutting in & out. The C-29 was much Quieter in the phono stages had a better volume control and was very trouble free. The C-32 was a very flexible, with the record selector, and functions selector switches, and mode selector. Loved the volume control and the tone controls. I found the unit a little noisy with efficient speakers, Korner Horns and Patricians. I had set the volume controls on 2105, 2100, 250 and 2505 in the eleven o'clock position, or about 3.3 volt sensitivity to keep thing fairly quiet. Not the problem of the amps. I live in a high dry climate with air born dirt and air pollution. So keeping controls clean and quiet is always an issue. So in that respect the C-34 is much better than previous pre-amps with its electronic switching. And the C41 and later pre-amps are even less problematic and a joy to own. If I had the space I would replace my 34 with a 40, and up grade to a MX121 too.